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Delhi HC Quashes Reassessment as Second Section 148 Notice was Time-Barred
Case Law Details
- Case Name
- Pratishtha Garg Vs ACIT (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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Pratishtha Garg Vs ACIT (Delhi High Court)
The Delhi High Court, in the case of Pratishtha Garg Vs ACIT, addressed the validity of a second reassessment proceeding initiated against the assessee for the Assessment Year (AY) 2016-17. The core issue involved the continuity of parallel reassessment notices despite the initial one being dropped.
The sequence of events began with the AO issuing a first notice under Section 148 on June 23, 2021, seeking to reopen the assessment. This notice, along with others issued nationwide using the pre-March 31, 2021, regime, was challenged. Fo...
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