Reassessment

Once the AO had framed assessment pursuant to remand order of Tribunal, reassessment initiated after completion of six years from end of assessment legally unsustainable — Held by GujHC in Vinodbhai Arvindbhai Patel Proprietor Shakti Construction v ITO — In favour of: The assessee; Special Civil Application No 16402 of 2010.

Writ Petition — Maintainability — Even if an alternative efficacious remedy was available, the Court may entertain a writ petition if, for example, it was pointed out that there was a breach of fundamental rights or that there was a total violation of the principles of natural justice or that the action or order of the authority was shown to be inherently lacking in jurisdiction.

Decided on: 3 May 2011.