Issues raised in Reopening Assessment already considered during Assessment Proceedings: Gujarat HC quashes Sec 148 Notice issued to Amalgamating Company [Read Order]

By Kalyani B. Nair - On January 10, 2023 2:46 pm - 2 mins read
Reopening Assessment - Assessment Proceedings - Gujarat Highcourt - Amalgamating Company - taxscan

The Gujarat High Court quashed notice issued to amalgamating company under Section 148 of the Income Tax Act, 1961 on the ground that the issues raised in reopening assessment already considered during assessment proceedings. By the petition under Article 226 of the Constitution of India, the petitioner has challenged the notice issued under section 148…

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