Delhi HC Upholds Section 148A Notice on Bogus Transactions Despite Non-Supply of Full Material

MHJ Metaltechs Pvt. Ltd. Vs  ITO (Delhi High Court)

The writ petition was filed before the Delhi High Court challenging the initiation of reassessment proceedings by the Assessing Officer through a notice dated 20.03.2024 issued under Section 148A(b) of the Income Tax Act, 1961, along with a subsequent letter/notice dated 17.04.2025. The petitioner questioned the validity of these proceedings on the ground that the information supplied in support of the notice was inadequate and vague.

The petitioner argued that the notice merely made passing references to

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