India - High Court of Bombay
Reassessment Notice to Non-Existent Firm Invalid Under Section 148 IT Act: Bombay High Court
Bombay High Court Quashes Reassessment Notice Issued to Non-Existent Firm, Reinforcing Limits of Tax Authority Powers
Introduction
In a significant ruling for tax jurisprudence, the Bombay High Court has quashed a reassessment notice under Section 148 of the Income Tax Act, 1961, issued to a ...
07 Jan 2026