Bombay High Court Allows Writ Petitions Challenging Income Tax Reassessment Notices for Lack of Jurisdiction and Non-Application of Mind. The court held that the Assessing Officer failed to form a valid belief of income escaping assessment under Section 147 of the Income Tax Act, 1961, as the reasons recorded were based on borrowed satisfaction and lacked independent application of mind.
17 Oct 2019The petitioner, Vodafone Idea Limited (successor in interest of Idea Cellular Ltd and erstwhile Vodafone India Ltd), filed two writ petitions challeng...




