Under the Income Tax law assessment proceeding for each assessment year is a separate proceeding, clarifies Bombay HC

Last updated: 01 June 2021
Quick Summary
The Bombay High Court has clarified that under the Income Tax Act, assessment proceedings for each individual assessment year are treated as separate and distinct legal proceedings. This ruling stems from a case where an ITAT order transferred appeals concerning multiple assessment years from one bench to another. The court's decision reinforces the principle that each tax year's assessment is an independent process.

Court :
Bombay High Court

Brief :
Heard Mr. J. D. Mistri, learned senior counsel for the petitioner; Mr. Suresh Kumar, learned standing counsel revenue for respondent No.1; and Mr. R. V. Desai, learned senior counsel for respondent No.2.

Citation :
WRIT PETITION (L) NO.3865 OF 2020

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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