Case Law Details
Case Name : Tosca Master Vs DCIT (Delhi High Court)
Appeal Number : W.P.(C) 10507/2023 & CM APPL. 40707/2023 (stay)
Date of Judgement/Order : 09/082024
Related Assessment Year : 2019-20
Courts :
All High Courts Delhi High Court
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Tosca Master Vs DCIT (Delhi High Court)
Delhi High Court held that passing of order by the revenue under section 148A(d) of the Income Tax Act on the basis of fresh ground which was never taken up with the assessee in the notice is untenable in law.
Facts- Respondent vide notice dated 22.03.2023 u/s. 148A(b) of t
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