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10-Year Limit Applies Prospectively, Not Retroactively to Expired Six-Year Limit: Delhi HC
Case Law Details
- Case Name
- Sheetal International Private Limited Vs Chief Commissioner of Income Tax (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All High Courts, Delhi High Court
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Sheetal International Private Limited Vs Chief Commissioner of Income Tax (Delhi High Court)
In the case of Sheetal International Private Limited Vs Chief Commissioner of Income Tax, the Delhi High Court addressed the validity of a notice issued under Section 148 of the Income Tax Act, 1961, for the assessment year (AY) 2017-18. The petitioner contested the notice dated 01.05.2024 and the accompanying order under Section 148A(d) on the grounds that it was issued beyond the time limits specified in the first proviso to Section 149(1). The court considered the petitioner’s rel...
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