This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Reassessment Quashed: Income Escapement Not Proven – Delhi HC
Case Law Details
- Case Name
- Gyan Marketing Associates Pvt. Ltd. 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
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Gyan Marketing Associates Pvt. Ltd. Vs ITO (Delhi High Court)
Delhi High Court held that facts narrated in notice u/s. 148A(b) couldn’t lead to conclusion that income has escaped assessment. Accordingly, reassessment proceedings initiated is liable to be set aside.
Facts- The petitioner has filed the present petition, inter alia, impugning a notice dated 10.04.2023 issued u/s. 148 of the Income Tax Act, 1961 in respect of A.Y. 2016-17. The petitioner also impugns a notice dated 20.03.2023 issued u/s. 148A(b) of the Act and the order dated 10.04.2023 passed u/s. 148A(d) of the Act, pursuant t...
Author Info
