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Delhi HC Upholds Section 143(2) Notice Without Disclosure of Scrutiny Reasons
Case Law Details
- Case Name
- Bharat Bansal Vs National Faceless Assessment Centre (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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Bharat Bansal Vs National Faceless Assessment Centre (Delhi High Court)
The Delhi High Court dismissed a writ petition filed under Article 226 of the Constitution challenging a notice dated 24.06.2025 issued under Section 143(2) of the Income Tax Act, 1961, by which the petitioner’s case was selected for scrutiny assessment.
The petitioner contended that CBDT circulars dated 23.06.2017 and 13.10.2021 required the Revenue to specify in the scrutiny notice the reasons for selecting the case and to indicate whether the scrutiny was limited or complete. It was argued that the impugned notice...
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