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Section 148 Notice Invalid Due to PCIT Approval From Incompetent Authority: Delhi HC
Case Law Details
- Case Name
- Cadence Real Estates Private Limited Vs ITO & Anr (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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Cadence Real Estates Private Limited Vs ITO & Anr (Delhi High Court)
Delhi High Court has quashed a reassessment notice and subsequent proceedings initiated by the Income Tax Department against Cadence Real Estates Private Limited for the assessment year (AY) 2016-17. The court’s decision, delivered in a writ petition, centered on a critical procedural lapse: the reassessment notice was issued without the prior approval of the statutorily mandated authority.
The ruling aligns with a series of recent High Court judgments that have clarified the strict requirements for initiating reass...
