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2022 (8) TMI 137 - GUJARAT HIGH COURTReopening of assessment u/s 147 - Notice issued to company merged - HELD THAT:- The ratio laid down by the Hon’ble Apex Court in case of Principal Commissioner of Income Tax vs. Maruti Suzuki India Ltd [2019 (7) TMI 1449 - SUPREME COURT] and in case of Gayatri Microns Ltd [2019 (12) TMI 1241 - GUJARAT HIGH COURT] is applicable in the facts and circumstances of the present case in view of the fact that now the notice has already been issued to the present petitioner-company under section 148 of the Income Tax Act for the assessment years involved in the present group of petitions. Accordingly, we hereby allow the petitions and quash and set aside Notice issued.
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