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Delhi HC questions Denial of Prepaid Tax Credit Solely Because Return Was Filed After Section 148 Notice
Case Law Details
- Case Name
- CIT Vs Dipankar Mohan Ghosh (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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CIT Vs Dipankar Mohan Ghosh (Delhi High Court)
The Delhi High Court dealt with a long-standing tax dispute involving the widow of the deceased assessee arising from the sale of a house property by the assessee. The Court noted that the matter had witnessed multiple rounds of litigation over a period of twelve years, including proceedings before the Authority for Advance Ruling (AAR), reassessment proceedings under Section 147 of the Income-tax Act, rectification proceedings concerning refund, revision proceedings under Section 263, penalty proceedings under Section 271(1)(c), several appeals b...
