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Delhi HC Quashes Section 148 Notices for AY 2016-17 & 2017-18 on Alleged Escaped Income Under Rs 50 Lakhs
Case Law Details
- Case Name
- Ganesh Dass Khanna Vs ITO (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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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 preceden...
Author Info
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