Faceless Assessment Notices After Limitation Held Invalid by Delhi HC

Ameeta Goyal Vs Assessment Unit of Income Tax & Ors (Delhi High Court) Summary : The Delhi High Court decided a writ petition filed by Ameeta Goyal challenging the show cause notice dated 20 August 2024 and seeking acceptance of her returned income for Assessment Year (AY) 2013–14, claiming that the reassessment proceedings were time-barred under Section 153(2) of the Income Tax Act, 1961. The petitioner also sought directions for credit and refund of taxes paid for AYs 2012–13 and 2013–14 in connection with an earlier Settlement Commission application. The petitioner had origina...