Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Validity of reopening of incometax assessments - Revenue petitions disposed; assessees to follow Rajeev Bansal and may pursue remedies.</h1> Validity of reopening of assessment under the Income Tax Act, the adequacy of sanction for reopening, the scope of notices issued under the new regime, ... Validity of reopening of assessment u/s 147 - improper sanction accorded u/s 151 - scope of notices issued u/s 148 of the new regime - Application of TOLA to the Income Tax Act HELD THAT:- These Special Leave Petitions are squarely covered by the Judgment of this Court in “Union of India & Ors. vs. Rajeev Bansal” [2024 (10) TMI 264 - SUPREME COURT (LB)] Petitions filed by the Revenue are disposed of. The assessee will be governed by reasons discussed in the said Judgment. AO will dispose of the objections in terms of the law laid down by this Court. Thereafter, the assessee who are aggrieved will be at liberty to pursue all the rights and remedies in accordance with law, save and except for the issues which have been concluded in the Judgment. Outcome: Special Leave Petitions disposed of as being squarely covered by this Court's earlier judgment in Union of India & Ors. v. Rajeev Bansal dated 3-10-2024.
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