In Brief
The Revenue challenged the Delhi High Court's decision to dismiss its appeal in limine, holding no substantial question of law was involved. The dispute centred on a notice issued by the Assessing Officer under Section 148 of the Income Tax Act, 1961, in an assessment year 1999–2000. The assessee contested the notice as being based on mere change of opinion. The Supreme Court found four substantial questions of law existed: the validity of the Section 148 notice when assessment was under Section 143(1) not Section 143(3); whether the notice was vitiated by change of opinion without factual foundation; whether statutory requirements were met; and the sustainability of findings on merits. The Court set aside the High Court's dismissal and remanded the matter for fresh adjudication on the merits.
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