Information triggering assessment/ reassessment proceedings must be furnished to assessee

Charu Chains and Jewels Pvt. Ltd. Vs ACIT (Delhi High Court)

The Hon’ble Delhi High Court in Charu Chains and Jewels Pvt. Ltd. v. Assistant Commissioner of Income Tax [W. P. (C) 17577/2022 dated December 22, 2022] set aside the reassessment order against the assessee, on the grounds of non-supply of the information/ material by the Revenue Department for reopening of assessment. Held that, the underlying information/material which forms the basis of triggering the assessment/reass

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