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Delhi HC Scraps Re-Assessment Order Lacking Officer’s Details
Case Law Details
- Case Name
- Jindal Exports And Imports Private Limited 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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Jindal Exports And Imports Private Limited Vs DCIT (Delhi High Court)
Introduction: In a remarkable judgment, the Delhi High Court recently quashed a re-assessment order against Jindal Exports and Imports Private Limited. The Court found that the order, issued under Section 148A(b) of the Income Tax Act, was not mentioning the issuing officer’s name and designation, thereby violating the provisions of Section 282A of the Act.
Analysis: The Court deemed these omissions as a violation of the CBDT instructions, and in line with the ruling in LSR Medical Pvt. Ltd. vs DCIT Ci...
