Allowing the partition the Court held that the reasons recorded are based on totally erroneous and incorrect facts and non application of mind. Averment made in the petition was not denied. Reassessment notice was quashed. (WP No. 3224 of 2019 dt.15 12-2021)
Dhiren Anantraj Modi v. ITO (The Chamber’s Journal-January-P. 73 (Bom.)(HC)
S. 147 : Reassessment-Within four years-Reasons based on erroneous and incorrect facts-Non application of mind-Notice was quashed. [S. 143(1), 148, 151 Art. 226]
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