Case Law Details
Case Name : PCIT Vs Naveen Kumar Gupta (Delhi High Court)
Appeal Number : ITA 401/2022
Date of Judgement/Order : 20/11/2024
Related Assessment Year : 2011-12
Courts :
All High Courts Delhi High Court
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PCIT Vs Naveen Kumar Gupta (Delhi High Court)
Delhi High Court held that as AO didn’t assume jurisdiction under section 153C of the Income Tax Act, recourse to section 147 of the Income Tax Act for reassessment proceedings justified. Accordingly, appeal by revenue allowed.
Facts- The Revenue has filed the prese
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