Delhi HC Quashes Reassessment Due to ITBA Technical Glitches

Himanshu Infratech Pvt Ltd Vs ITO (Delhi High Court) Introduction: This analysis delves into the case of “Himanshu Infratech Pvt Ltd vs ITO” heard by the Delhi High Court. The case involves the quashing of a reassessment proceeding due to a delay in issuing a notice under Section 148A(b) of the Income Tax Act, caused by technical glitches on the ITBA (Income Tax Business Application) platform. The petitioner challenges the validity of the notice and subsequent proceedings based on limitation and technical grounds. Analysis: The case revolves around a notice dated 30.06.2021 issued ...