Ramdas Gavtya Waghmare Vs. Assessing Officer

Parties Involved

Facts Summary

This case involves an appeal by the assessee, Ramdas Gavtya Waghmare, against the order of the Commissioner of Income Tax (Appeals) for the Assessment Year 2015-16. The assessee filed an appeal against the reassessment order issued under section 147 of the Income Tax Act, 1961. The assessee claimed that the notice issued under section 148 was beyond the limitation period. The Tribunal had to decide whether the notice issued was valid and if the reassessment order was sustainable.…

Legal Issues

• 1. Whether the notice issued under section 148 of the Income Tax Act, 1961 is valid?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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