Delhi HC Dismissed Reassessment Challenge: Factual Disputes Must Be Decided by AO

Hitik Malhan Vs Union of India & Anr. (Delhi High Court) In Hitik Malhan vs Union of India & Anr., the Delhi High Court dismissed a writ petition challenging a reassessment notice dated 15.12.2025 issued under Section 148 of the Income Tax Act, 1961, and the consequent proceedings initiated by the Assessing Officer (AO). The petitioner argued that in a previous round of litigation, the Court had directed the AO on 29.08.2025 to consider his reply and pass a decision in accordance with law. Despite the petitioner clarifying that the credit transactions in his books were lower than alleg...