Possibility of abuse cannot render Section 115BBE unconstitutional: Delhi HC

Triveni Enterprises Limited Vs ITO (Delhi High Court) Introduction: In a recent judgment, the Delhi High Court addressed the challenge to Section 115BBE of the Income Tax Act in the case of Triveni Enterprises Limited vs ITO. The petitioner questioned the constitutional validity of this section, alleging potential misuse. This article provides an in-depth analysis of the court’s decision. Detailed Analysis: The writ petitions contested orders passed under Section 148A(d) of the Income Tax Act for Assessment Years 2015-16, 2016-17, and 2017-18. Additionally, the petitioner challenged the ...