High Court of Bombay Stayed Impugned Re-Assessment Proceedings Under Income Tax Act – Challenge to Section 148 Notice for AY 2009-2010. Petition Filed Against Order Rejecting Objections and Seeking Re-Opening of Assessment Under Section 148 of the Income Tax Act, 1961.

High Court: Bombay High Court Bench: BOMBAY
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Issue of Consideration

WRIT PETITION NO.2545 OF 2016

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Case Details

2025 LawText (BOM) (04) 154

Writ Petition No.2545 of 2016

2025-04-25

M. S. Sonak, Jitendra Jain

2025:BHC-OS:6973-DB

Mr. Prakash Shah, Mr. Jas Sanghavi, Mr. Suresh Kumar

Macrotech Developers Limited (Successor to Suryakrupa Construction Private Limited)

Deputy Commissioner of Income Tax, Central Circle-7(3), Mumbai and Others

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Nature of Litigation

Writ petition challenging re-assessment proceedings under Income Tax Act.

Remedy Sought

Quashing of re-assessment notice dated 30 March 2016 under Section 148 and order dated 28 September 2016 rejecting objections.

Filing Reason

Re-assessment notice issued for AY 2009-2010 and objections rejected by respondents.

Previous Decisions

Order dated 28 September 2016 rejecting Petitioner's objections to re-assessment.

Judgment Excerpts

Rule was granted in this matter on 30 November 2016 and the impugned proceedings were stayed. This petition challenges the re-assessment notice under Section 148 of the Income Tax Act, 1961 (the Act), dated 30 March 2016, seeking to reopen the assessment for the assessment year (AY) 2009-2010, and the order dated 28 September 2016 rejecting the objection.

Procedural History

Petitioner filed Writ Petition No.2545 of 2016 challenging re-assessment notice dated 30 March 2016 and order dated 28 September 2016. The High Court granted Rule on 30 November 2016 and stayed impugned proceedings.

Acts & Sections

  • Income Tax Act, 1961: 148
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