Case Law Details
Case Name : Brahm Datt Vs ACIT (Delhi High Court)
Appeal Number : W.P.(C) 1109/2016
Date of Judgement/Order : 06/12/2018
Related Assessment Year : 1998-99
Courts :
All High Courts Delhi High Court
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Brahm Datt Vs ACIT (Delhi High Court)
CONCLUSION –
Re-assessment not tenable in law in as much as the same is barred by limitation. Any subsequent amendment in the re-assessment provisions, if not specifically mentioned, are presumed to be prospective and hence not applicable in the present case.
FACTS –
Petitioner, a senior citizen, was non-resident/not ordinarily resident of India from AY 1984-85 to AY 2003-04. During that period he earned income from salary and professional receipts and filed return in India in the status of non-resident/not ordinarily resident.
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