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Delhi HC Quashes Reassessment Due to ITBA Technical Glitches
Case Law Details
- Case Name
- Himanshu Infratech Pvt Ltd 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
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Himanshu Infratech Pvt Ltd Vs ITO (Delhi High Court)
Introduction: This analysis delves into the case of “Himanshu Infratech Pvt Ltd vs ITO” heard by the Delhi High Court. The case involves the quashing of a reassessment proceeding due to a delay in issuing a notice under Section 148A(b) of the Income Tax Act, caused by technical glitches on the ITBA (Income Tax Business Application) platform. The petitioner challenges the validity of the notice and subsequent proceedings based on limitation and technical grounds.
Analysis: The case revolves around a notice dated 3...
