Mavis Satcom Ltd. v. Deputy CIT
337 ITR 389High Court2011#1665 most cited
What is Mavis Satcom Ltd. v. Deputy CIT authority for?
The present case is cited as authority for the proposition that notices issued under Section 148 of the Income-tax Act, 1961, are valid even if they do not refer to the reasons recorded for initiating reassessment proceedings, provided the reasons are communicated to the assessee. Furthermore, the issue of jurisdiction under Section 124(3) and the validity of notice under Section 143(2) are also key areas addressed.
68
judgments rely on this decision, according to BharatTax’s citation analysis of 367,359 Indian tax judgments — from 2015 to 2026.
Also referred to as
Mavis Satcom Ltd. v. Deputy CIT · section 148 · section 143(2) · section 124(3) · service of notice · reassessment proceedings · notice under section 148 · reason to believe
