Case Law Details
Case Name : PCIT Vs ARN Infrastructure (Delhi high court)
Appeal Number : ITA 37/2019
Date of Judgement/Order : 27/07/2023
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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PCIT Vs ARN Infrastructure (Delhi high court)
Introduction: The Delhi High Court recently reviewed a pivotal case, PCIT Vs ARN Infrastructure, which had significant implications on the evidentiary value of statements recorded during tax assessments.
Background and Context:
Assessment Year in Question: The case pertains to the Assessment Year (AY) 2009-10.
Nature of Business: The respondent, ARN Infrastructure, is a developer and builder, having undertaken various projects across the National Capital Region of Delhi (NCR Delhi).
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