Corporate TaxArticle·24 July 2026
SC judgement revives S 148 cases
By J the App
Executive Summary
The Gauhati High Court allowed an interlocutory application filed by the Income Tax Department after the Supreme Court, by order dated 10 April 2026 in a batch of reassessment cases, set aside several High Court judgments which had quashed reassessment notices on the ground that Jurisdictional Assessing Officers lacked authority to issue them.
Domain | Corporate Tax | Direct Tax
Background
The assessee had challenged a...
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