Filing Appeal Shortly Before Section 153C Assessment deadline Unjustified: Delhi HC

Indian National Congress Vs DCIT (Delhi High Court) Approaching court few days before expiry of time for completion of assessment u/s. 153C not justifiable: Delhi HC Delhi High Court held that petitioner has approach the court only a few days before the time for completion of assessment u/s. 153C of the Income Tax Act would expire. Accordingly, court held that there is no justification to interdict the assessment proceedings at this belated stage by invoking our jurisdiction under Article 226 of the Constitution. Facts- Vide the present petition, the petitioner mainly challenges the initiation...