Supreme Court · 2022 INSC 353 · Decided 28 March 2022
Vishal Ashwin Patel v. Assistant Commissioner of Income Tax Circle 25(3) & ORS.
- Court
- Supreme Court of India
- Citation
- 2022 INSC 353 · [2022] 2 S.C.R. 814
- Case number
- CIVIL APPEAL No. 2200/2022
- Decided
- 28 March 2022
- Bench
- M.R. SHAH, B.V. NAGARATHNA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 148
Headnote
Judgment/Order: Reasoned/Speaking order - Reopening of assessment challenged by the appellant-assessee by filing writ petitions - High Court dismissed the writ petitions - From the writ petitions produced on record, reopening of the assessment was challenged on a number of grounds - None of the grounds raised in the writ petitions were dealt with and/or considered by the High Court on merits - There was no discussion at all on any of the grounds raised in the writ petitions - High Court
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)