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Delhi HC Slams Arbitrary Income Tax Reopening, ₹1 Lakh Cost per Case
Case Law Details
- Case Name
- Radhika Roy 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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Radhika Roy Vs DCIT (Delhi High Court)
Reopening Quashed with Costs – Delhi HC Slams Department, Imposes ₹1 Lakh Cost per Case for Arbitrary Second Reassessment
The Delhi High Court quashed the second reassessment notices issued under Section 148 for AY 2009-10 against Radhika Roy and Prannoy Roy, holding that the reopening was wholly without jurisdiction and based on a mere change of opinion. In the first reassessment completed under Section 147/143(3) on 30.03.2013, the Assessing Officer had specifically examined the issue of interest-free loans received from RRPR, issued a show-cause no...
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