ACIT Vs Dignesh Pramukhlal Patel (Supreme Court of India)
Case ke facts
ACIT ne reassessment notice diya, jabki pehle woh point check ho chuka tha. Gujarat HC ne notice ko khatam kar diya tha. Revenue ne Supreme Court me appeal ki thi.
Mudda (Issue)
Kya purane opinion ko badal kar reassessment notice diya ja sakta hai?
Faisla (Held)
Supreme Court ne Revenue ki appeal ko radd kar diya, bola change of opinion se notice invalid hai.
Practical takeaway
Agar aapke khilaaf Section 148 notice sirf opinion change hone par aaya ho, to usko court me challenge kiya ja sakta hai.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-19.