Delhi HC on Reassessment Validity: AO to Examine Surviving Limitation

AKC Retailers Private Limited Vs ITO (Delhi High Court) Beyond the Deadline? Delhi HC asks AO to re-compute surviving limitation in reassessment cases Limitation Reloaded: Delhi HC sends AY 2013-14 reassessment back to AO under Rajeev Bansal test Limitation is not Assumed, It is Computed: Delhi HC on reassessment validity  Assessee filed writ petition before Delhi High Court challenging notice issued u/s 148A(b) dated 27-05-2022, order passed u/s 148A(d) dated 22-07-2022 & consequential reassessment proceedings u/s 148 for AY 2013-14. Core grievance of Assessee was that the reassessmen...