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Income Tax - Highlights / Catch Notes

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Validity of Reopening of assessment u/s 147 - HC dismissed the ...

Case Laws     Income Tax

March 30, 2022

Validity of Reopening of assessment u/s 147 - HC dismissed the writ petition giving reasons for the disinclination to entertain the writ petitions - - When the Constitution confers on the High Courts the power to give relief it becomes the duty of the Courts to give such relief in appropriate cases and the Courts would be failing to perform their duty if relief is refused without adequate reasons. - Matter restored before the HC - SC

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