Ardent Steel Ltd. vs Assistant Commissioner Of Income Tax & Anr.

Authority: High Court Date: 2018-05-04 AY: 2009-10 Section: 148 Acts: Income Tax Act 1961, Constitution of India Result: Assessee Citation: (2018) 102 CCH 0057 ChattHC : (2018) 166 DTR 0033 (Chhattisgarh) : (2018) 405 ITR 0422 (Chhattisgarh Justices: SANJAY K. AGRAWAL, J. Appeal No: Writ Petition (T) No.168 of 2016
Whether a writ petition challenging reassessment notice under Section 148 is maintainable when conditions precedent are absent --- Held Yes; Whether notice under Section 148 was validly issued within limitation period under Section 149 --- Held No; Whether service of notice under Section 148 is mandatory for reassessment proceedings --- Held Yes

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