Delhi HC quashes Reassessment Order Ignoring Assessee’s Response

Riya Gangwani Vs ACIT (Delhi High Court) Introduction: The Delhi High Court (HC) dealt with a writ petition filed by Riya Gangwani against the Assistant Commissioner of Income Tax (ACIT) pertaining to the Assessment Year (AY) 2019-20. The matter revolved around reassessment notices and an order passed without proper consideration of the assessee’s replies. The Court’s intervention led to a critical ruling, setting aside the order in question. Analysis: 1. Sequence of Events: The petitioner received two notices under Section 148A(b) of the Income Tax Act and responded to both. Despi...