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        Case ID :
        Income Tax

        The HC invalidated reassessment proceedings under Sections 148A...

        HC Strikes Down Tax Reassessment Notices as Procedurally Flawed Under Sections 148A and 148 of Finance Act, 2021

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC invalidated reassessment proceedings under Sections 148A and 148, finding them procedurally non-compliant with the Finance Act, 2021. Following its prior ruling in a similar case, the court quashed the impugned notices issued by the jurisdictional Assessing Officer. The decision was rendered subject to the Supreme Court's outcome in the pending Special Leave Petition challenging the earlier precedent. The writ petition was allowed in favor of the assessee, setting aside the notices on jurisdictional grounds, with liberty to either party to seek revival based on the Supreme Court's eventual ruling.
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