DCIT Vs Reliance Industries Limited (Supreme Court of India)
Case ke facts
Reliance Industries ka amalgamation ka case tha. Department ne naye tax notice bheje the, jabki pehle Bombay High Court ne unki assessments radd kar di thi. Ab Revenue ne Supreme Court mein SLP file ki thi.
Mudda (Issue)
Kya revenue ki SLP valid hai jab fresh tax notice bheji gayi hai aur pehle assessments radd ho chuki thi?
Faisla (Held)
Supreme Court ne Revenue ki SLPs radd kar di. High Court ka faisla, jisme merged companies ki assessment radd ki thi, barkarar raha.
Practical takeaway
Agar High Court ne assessment radd kar di hai to department ko naye notice dene padenge. Purana assessment bach nahi sakta.
Original report: taxguru.in
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: 2026-10-16.