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Reassessment Quashed for Ignoring Binding Advance Pricing Agreement Without TPO Findings
Case Law Details
- Case Name
- Deloitte Consulting India Private Limited. Vs Assessment Unit (Telangana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018–19
- Courts
- All High Courts, Telangana High Court
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Deloitte Consulting India Private Limited Vs Assessment Unit (Telangana High Court)
The Telangana High Court examined the validity of reassessment proceedings initiated against the assessee for the Assessment Year (AY) 2018–19 under Sections 147 and 144B of the Income Tax Act, 1961. The challenge was directed against the reassessment order dated 16 January 2024.
Background and Procedural History
The assessee filed its original return of income on 30 November 2018 declaring total income of ₹720.43 crore. While processing the return under Section 143(1), an intimation dated ...






