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| The Tax Publishers2020 TaxPub(DT) 5175 (SC) : (2020) 274 TAXMAN 0224 INCOME TAX ACT, 1961
Section 261
Where the department preferred SLP to appeal against the judgment of Delhi High Court in Pr. CIT v. Atlanta Capital (P.) Ltd. [ITA Nos. 665 & 666/2015, dt. 21-9-2015] : 2015 TaxPub(DT) 3772 (Del-HC) : (2015) 066 (I) ITCL 347 (Del-HC), whereby the High Court upheld Tribunal's order setting aside reassessment proceedings on the ground that AO was aware of changed address and yet he issued notice under section 148 at old address, the Supreme Court dismissed the SLP as withdrawn due to low tax effect.
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Appeal (Supreme Court) - Special leave petition - Reassessment - Notice under section 148--Validity
Department preferred SLP to appeal against the judgment of Delhi High Court in Pr. CIT v. Atlanta Capital (P.) Ltd. [ITA Nos. 665 & 666/2015, dt. 21-9-2015] : 2015 TaxPub(DT) 3772 (Del-HC) : (2015) 066 (I) ITCL 347 (Del-HC), whereby the High Court upheld Tribunal's order setting aside reassessment proceedings on the ground that AO was aware of changed address and yet he issued notice under section 148 at old address. Held: The Supreme Court dismissed the SLP as withdrawn due to low tax effect.
REFERRED :
FAVOUR : SLP dismissed.
A.Y. :
IN THE SUPREME COURT OF INDIA
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