Allegations not included in Section 148A(b) notice – HC sets aside order & notices

Dhiru Realestates Private Limited Vs ITO (Delhi High Court)+

The Delhi High Court recently set aside an income tax notice in the case of Dhiru Realestates Private Limited Vs ITO. The Court ruled that the Assessing Officer had made allegations that did not feature in the original notice, undermining the legitimacy of the proceedings. This case underscores the necessity of adhering to due process and factual accuracy in tax proceedings.

Analysis: In the notice issued under S

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