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Delhi HC Quashes Section 153C Notices Beyond 10-Year Limit
Case Law Details
- Case Name
- Ramaa Advisors Private Limited Vs ACIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Ramaa Advisors Private Limited Vs ACIT (Delhi High Court)
Summary: The Delhi High Court in Ramaa Advisors Private Limited vs ACIT considered a batch of writ petitions challenging reassessment proceedings initiated under Section 153C of the Income Tax Act, 1961. The central issue was the computation of the ten-year limitation period applicable under the provision, specifically determining from which date the ten-year block of assessment years (AYs) should be reckoned.
Background and Interim Order
The matter first came up before the court on 20 September 2024, when notices had b...
Author Info
