This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
High Court Dismisses Revenue Appeal: No Reassessment Without Incriminating Evidence
Case Law Details
- Case Name
- PCIT Vs Mirage Homes Ltd. (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
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
PCIT Vs Mirage Homes Ltd. (Delhi High Court)
No Incriminating Material, No 153A Assessment: Completed Assessment Cannot Be Disturbed Without Incriminating Evidence: HC Reaffirms
Delhi High Court dismissed Revenue’s appeal against the ITAT order dated 16.01.2023 for AY 2004-05. The Court noted that an identical appeal of the same assessee for AY 2007-08 (ITA 686/2025) had already been dismissed on 28.11.2025. In that case, both CIT(A) & Tribunal had concurrently recorded a categorical finding that no incriminating material whatsoever was found during the search, & the...
Author Info
