Reassessment order quashed

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PARAS CHHAJED (Querist)
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03 June 2022 Honourable Bombay High Court in the case of Emcure Pharmaceuticals Limited V/s. Assistant Commissioner of Income Tax Central Circle 2(1), Pune and Ors. in Writ Petition No.5293 OF 2022 decided on 05.05.2022 has in Para 5, held as follows:
5. In view of the above, wherever the assessment order has been passed those assessment orders will stand quashed and set aside. So also the consequential orders/notices.
My query is that whether the quashing of assessments made in the cases of petitioners alone or all the cases where assessments have been made pursuant to notices issued between 1.4.2021 and 30.06.2021 shall stand quashed.

Please guide.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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06 June 2022 As per the wordings of the order..... "wherever the assessment order has been passed those assessment orders will stand quashed and set aside." ..... implies for all similar orders, where the equivalent conditions applies .....

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