Kamlesh Kumari v. UOI (2025) 483 ITR 179(All)(HC)

S. 147 : Reassessment-Notice-Incorrect facts-Reassessment proceedings quashed. [S. 148, Art. 226]

Allowing the petition the Court held that the authorities having accepted their fault and realising that no satisfaction could have been formed as to escapement of any income in the hands of the assessee for the assessment year 2015-2016 in the absence of jurisdictional facts, the assessee need not suffer the full course of reassessment proceedings. Allowed the petition. (AY. 2015-16)

Leave a Reply

Your email address will not be published. Required fields are marked *

*