SINNI POLYMERS PRIVATE LIMITED

Parties Involved

Facts Summary

The assessee, SINNI POLYMERS PRIVATE LIMITED, filed an appeal against the order of the Commissioner of Income Tax (Appeals) dated 24.12.2025, which arose from an assessment order dated 28.03.2025 under section 147 of the Income Tax Act, 1961. The assessee contested the assessment order on various grounds, primarily arguing that the notice issued under section 148 of the Act was invalid due to jurisdictional insufficiency and was issued without application of mind. The assessee also argued that the assessment order violated principles of natural justice and lacked a valid Show Cause Notice. The Tribunal heard the submissions and found the arguments of the assessee to be valid, leading to the quashing of the notice and the assessment order.…

Legal Issues

• 1. Invalidity of notice u/s 148 due to jurisdictional insufficiency
• 2. Notice u/s 148 issued without application of mind
• 3. Lack of valid Show Cause Notice

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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