Case Law Details
Case Name : Kanika Chawla Vs ITO (Delhi High Court)
Related Assessment Year : 2004-05
Courts :
All High Courts Delhi High Court
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Kanika Chawla Vs ITO (Delhi High Court)
Delhi High Court held that passing of fresh assessment order beyond time limit prescribed under section 153(3) of the Income Tax Act cannot be sustained and hence set aside.
Facts- Petitioner filed return of income u/s. 139(1) declaring total income INR 90,100/-. The return was processed u/s. 143(1) of the Act and the same was accepted. In the year 2008, petitioner was served with a notice issued u/s. 148 of the Act on the basis of information received that the petitioner has received gifts of Rs. 1 crore from Sh. Hari
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