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Reassessment on Same Issue Invalid: Delhi HC Sends Case Back to AO for Fresh Consideration
Case Law Details
- Case Name
- Logix Heights Private Limited Vs DCIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Logix Heights Private Limited Vs DCIT (Delhi High Court)
In the case of Logix Heights Private Limited vs. Deputy Commissioner of Income Tax (Delhi High Court), the petitioner challenged a notice dated 29 March 2025 issued under Section 148A(1) of the Income-Tax Act, 1961, for Assessment Year 2019-20, as well as an order dated 30 June 2025 under Section 148A(3) and a consequential notice under Section 148 of the Act for the same year. The petitioner’s primary contention was that the Assessing Officer (AO) had reopened the case on the basis of alleged non-genuine transactions ...
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