This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Search on Others Can’t Extend Reassessment Limit Without Assessee-Specific Seized Material
Case Law Details
- Case Name
- E-Homes Infrastructure Pvt. Limited Vs DCIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
E-Homes Infrastructure Pvt. Limited Vs DCIT (Delhi High Court)
In this case before the Delhi High Court, the petitioner challenged an order dated 30.08.2024 passed under Section 148A(d) of the Income Tax Act, 1961, along with a notice issued under Section 148 for Assessment Year 2016–17.
The petitioner contended that the notice under Section 148 was issued beyond the period of limitation, as more than six years had elapsed from the end of the relevant assessment year. It was also argued that the issue was covered by a prior decision of the Court.
Also Read SC Judgment in the case: Search on...
Author Info
