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Delhi High Court Dismisses PC Jeweller’s Challenge to Reassessment Notices
Case Law Details
- Case Name
- PC Jeweller Limited Vs ACIT (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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PC Jeweller Limited Vs ACIT (Delhi High Court)
The Delhi High Court has dismissed a petition by PC Jeweller Limited challenging reassessment notices issued by the Assistant Commissioner of Income Tax (ACIT) for the assessment year 2018-19. The company sought to quash the notices issued under Sections 148A(b) and 148A(d) of the Income Tax Act, 1961, arguing that the Jurisdictional Assessing Officer lacked authority to initiate proceedings. PC Jeweller claimed that a Central Board of Direct Taxes (CBDT) notification from March 29, 2022, mandated a faceless reassessment process, stripping the off...
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