Case Law Details
Case Name : Ganesh Dass Khanna Vs ITO (Delhi High Court)
Appeal Number : W.P.(C) 11527/2022
Date of Judgement/Order : 10/11/2023
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Ganesh Dass Khanna Vs ITO (Delhi High Court)
In a significant ruling on November 10, 2023, the Delhi High Court delivered a decisive judgment by quashing 148 notices pertaining to the Assessment Years 2016-17 and 2017-18.
The notices, which alleged income escape assessment of less than Rs 50 lakhs, were dismissed by the court.
The court rejected the “time travel back” theory, asserting that such retrospective application of assessments lacked legal merit.
This ruling, rooted in a meticulous examination of the facts and legal precedents, establishes a clear precedent against the contentious practice of revisiting assessments for the specified years.
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Author Bio
is any update in pending appeal filed by Revenue against Geeta Agarwal case stay order given by Rajsthan Highcourt for Assment year 2016 17.
as other Assees has also filed SPL in supreme court against Delhi Highcourt order against Touch stone