Writ petition filed to challenge proceedings under Section 147 of the Income Tax Act, 1961

Last updated: 22 May 2021
Quick Summary
This case involves a company, Sanmina-SCI Technology India Private Limited, challenging reassessment proceedings initiated by the Assistant Commissioner of Income Tax under Section 147 of the Income Tax Act, 1961. The company had previously filed its income return with a claim for deduction under Section 10AA, which was examined during the initial assessment. One of the writ petitions was dismissed as infructuous because the order it challenged was superseded by a subsequent assessment order, which is now the subject of the other writ petition.

Court :
Madras High Court

Brief :
Heard Mr.N.V.Balaji, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for the respondents.

Citation :
W.P. Nos.954 of 2020 & 35909 of 2019

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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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