Case Law Details
Case Name : Anil Kumar Garg Vs DCIT (ITAT Delhi)
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Delhi
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Anil Kumar Garg Vs DCIT (ITAT Delhi)
Core Issue: Validity of reassessment proceedings in light of:
(I) Section 149(1) (new regime),
(II) Relaxation under TOLA, 2020, and
(III) Surviving limitation period post Ashish Agarwal and Rajeev Bansal.
Key Legal Questions Decided
1. Whether TOLA extends limitation for AY 2015-16?
2. Whether notices issued un
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