Delhi HC Quashes Income Tax Notice Due to Failure to Note Disclosures in ITR

Shalini Mittal Vs ITO (Delhi High Court)

Introduction: The Delhi High Court in the case of Shalini Mittal Vs ITO has rendered a significant judgment that has implications for income tax assessments. The court quashed the income tax notice under Section 148A(b) of the Income Tax Act for the Assessment Year 2018-19, emphasizing non-application of mind by the Assessing Officer.

Detailed Analysis

Failure to Note Disc

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