Case Law Details
Case Name : MDLR Resorts (P.) Ltd. Vs Commissioner of Income-tax (Delhi High Court)
Appeal Number : WP(C) Nos. 693 OF 2013 & Others
Date of Judgement/Order : 20/12/2013
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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MDLR Resorts (P.) Ltd. v. CIT (Delhi High Court)
Contention Raised by the Assessee – Assessment proceedings under section 153A of the Act are invalid as no panchnamas were drawn in the names of 22 petitioners. Another aspect of the said contention relating to validity of proceedings under Section 153A of the Act has been also raised.
Held by High Court
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