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Reassessment proceedings upheld as AO has sufficient information to reopen the case
Case Law Details
- Case Name
- R S Alloys 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
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R S Alloys Vs ITO (Delhi High Court)
Delhi High Court held that AO has sufficient information available with him to carry out reassessment proceedings. Accordingly, reopening of assessment u/s. 148A of the Income Tax Act upheld and petition dismissed.
Facts- The petitioner, a partnership firm, is engaged in the business of trading of ferrous and non-ferrous metals. The challenge in this petition is to reassessment proceedings for the Assessment Year (AY) 2019-20 which are being carried out under Section 147/148 of the Income Tax Act, 1961 (the Act) in pursuance to the order dated 28.06.2025, i...
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