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Reassessment u/s. 148 based on palpably incorrect information not sustainable: Delhi HC
Case Law Details
- Case Name
- Sonansh Creations Pvt Ltd Vs ACIT And Anr. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All High Courts, Delhi High Court
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Sonansh Creations Pvt Ltd Vs ACIT And Anr. (Delhi High Court)
Delhi High Court held that initiation of reassessment under section 148 of the Income Tax Act unsustainable as based on information which is contested as palpably incorrect without examining the material giving rise to the said information.
Facts- The petitioner has filed the present petition impugning a notice dated 01.06.2022 issued under Section 148A(b) of the Income Tax Act, 1961; an order dated 30.07.2022 passed under Section 148A(d) of the Act; and a notice dated 30.07.2022 issued under Section 148 of the Act...
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