DCIT Vs Growmore Research & Assets Management Ltd. (ITAT Mumbai)
Case ke facts
Ye ek company ka case tha jisko Income Tax department ne Section 148 ka notice diya. Notice mein bola ke return 'within 30 days' file karo. Assessee ne bola ki notice galat hai.
Mudda (Issue)
Kya Section 148 ka notice 'within 30 days' likhne se valid hai?
Faisla (Held)
ITAT Mumbai ne bola ki notice galat hai, kyunki law mein 'within 30 days' nahi bola. Iss wajah se pura reassessment radd kar diya. Revenue ki cross-appeal bhi kharij ho gayi.
Practical takeaway
Section 148 notice jab bhi aaye to language check karo. Agar 'within 30 days' likha hai to challange 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: 2026-10-08.