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No Addition for Bogus Entity/Accommodation Entries Without Issuing SCN: Delhi HC
Case Law Details
- Case Name
- Vivo Mobile India Private Limited Vs ACIT & Anr. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All High Courts, Delhi High Court
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Vivo Mobile India Private Limited Vs ACIT & Anr. (Delhi High Court)
The Delhi High Court has set aside the reassessment proceedings initiated against Vivo Mobile India Private Limited for Assessment Year (AY) 2018-19, ruling that the Assessing Officer (AO) becomes functus officio after the completion of an assessment. The court observed that to regain jurisdiction for reassessment, the AO must provide relevant incriminating material to the assessee before proceeding, ensuring adherence to the principles of natural justice.
Read SC Judgment in this case: SC Set Aside Reassessment Notice Du...
