Case Law Details
Case Name : Nagesh Trading CO. Vs ITO (Delhi High Court)
Appeal Number : W.P.(C) 13781/2022
Date of Judgement/Order : 12/10/2022
Related Assessment Year : 2017-18
Courts :
All High Courts Delhi High Court
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Nagesh Trading CO. Vs ITO (Delhi High Court)
Directions given by the Supreme Court in Ashish Agarwal (supra) were applicable to cases, where notices under Section 148 of the Act had been issued during the period 01st April, 2021 to 30th June, 2021 – which is not the case in the present matter.
Consequently, the show cause notice dated 2nd June, 2022 as well as the order passed under Section 148A(d) of the Act and the notice issued under Section 148 of the Act, both dated 28th July, 2022, for the Assessment Year 2017-18 are quashed.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
MANMOHAN , J:
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