Bombay High Court Quashes Reassessment Notice Against Tata Communications Transformation Services

Case: Tata Communications Transformation Services Versus Assistant Commissioner of Income Tax

Coram: Justice N.J. Jamadar and Justice K.R. Shriram

Case No.: Writ Petition No. 1334 Of 2021

Court Observation: “In any case, the Relaxation Act is not applicable for Assessment Years 2015-2016 or any subsequent year and, hence, the question of applicability of the Notification Nos.20 and 38 of 2021 does not arise. The time limit to issue notice under Section 148 of the Income Tax Act, 1961 for the Assessment Years 2015-2016 onwards was not expiring within the period for which Section 3(1) of Relaxation Act was applicable and, hence, Relaxation Act could never apply for these assessment years. As a consequence, there can be no question of extending the period of limitation for such assessment years,

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Keywords

Reassessment Notice