Delhi HC Quashed Reassessment Due to Vague Section 148A Show Cause Notices

Makemytrip India Private Limited Vs DCIT (Delhi High Court)

The Delhi High Court considered two writ petitions filed for Assessment Years 2020–21 and 2021–22, challenging reassessment proceedings initiated under the Income Tax Act, 1961. The petitions assailed (i) show cause notices dated 13.03.2025 issued under Section 148A(1), (ii) orders dated 29.06.2025 passed under Section 148A(3), and (iii) consequential notices of the same date issued under Section 148 of the Act.

The core grievance of the petitioner was that the show cause notices under Section 148A(1) were vague

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