Delhi HC Quashed Reassessment Notice as Six-Year Limitation Had Expired

Kalpana Buildmart Private Limited Vs ITO (Delhi High Court)

The writ petition before the Delhi High Court challenged a notice dated 30.08.2024 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year (AY) 2014–15. The petitioner also impugned the prior notice issued under Section 148A(b) and the order passed under Section 148A(d) of the Act, contending that the initiation of reassessment proceedings was barred by limitation.

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