Delhi HC Quashes Section 148A(d) Order: Non-Consideration of Reply

Ramrati Vs ITO (Delhi High Court)

Introduction: In a recent judgment, the Delhi High Court quashed an Income Tax order passed under Section 148A(d) of the Income Tax Act, 1961. The court’s decision was based on the non-consideration of the petitioner’s reply in the assessment for Assessment Year (AY) 2016-17. This article delves into the details of the case and its implications.

Detailed Analysis

1. Background

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