This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Delhi HC Quashed Reassessment Notice as Six-Year Limitation Had Expired
Case Law Details
- Case Name
- Kalpana Buildmart Private Limited Vs ITO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Kalpana Buildmart Private Limited Vs ITO (Delhi High Court)
The writ petition before the Delhi High Court challenged a notice dated 30.08.2024 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year (AY) 2014–15. The petitioner also impugned the prior notice issued under Section 148A(b) and the order passed under Section 148A(d) of the Act, contending that the initiation of reassessment proceedings was barred by limitation.
Read SC Judgment in this case: Reassessment Notices Beyond Six-Year Limitation Invalid: SC Upholds Delhi HC Order
The petitioner’s co...






