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Delhi HC Quashes Section 148A(d) Order: Non-Consideration of Reply
Case Law Details
- Case Name
- Ramrati Vs ITO (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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Ramrati Vs ITO (Delhi High Court)
Introduction: In a recent judgment, the Delhi High Court quashed an Income Tax order passed under Section 148A(d) of the Income Tax Act, 1961. The court’s decision was based on the non-consideration of the petitioner’s reply in the assessment for Assessment Year (AY) 2016-17. This article delves into the details of the case and its implications.
Detailed Analysis
1. Background of the Case The case pertains to an order dated 25.03.2023 passed under Section 148A(d) of the Income Tax Act and the consequent notice issued under Section 148 of the Act fo...
