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Time spent defending a reassessment notice doesn’t extend the limitation period
Case Law Details
- Case Name
- Abhinav Jindal Vs ACIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All High Courts, Delhi High Court
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Abhinav Jindal Vs ACIT (Delhi High Court)
In the case of Abhinav Jindal v. Assistant Commissioner of Income Tax (Delhi High Court), the petitioner challenged a notice issued under Section 148A(b) and the subsequent order under Section 148A(d) regarding reassessment for the assessment year 2016-17. The primary issue revolved around whether the time spent defending a reassessment notice, which had been issued incorrectly under the old regime, could extend the limitation period for issuing a new notice. The petitioner contended that the notice issued on 24.04.2024 was beyond the statutory time li...
