Delhi HC Orders Re-Adjudication on Same-Day Notice & Reassessment Order

Premium Estates Private Limited Vs ACIT (Delhi High Court)

Introduction: The Delhi High Court recently ruled in the case of Premium Estates Private Limited vs. Assistant Commissioner of Income Tax (ACIT) regarding the receipt of a Section 148A(b) notice on the same day as the reassessment order.

Analysis: The petitioner challenged the order passed under Section 148A(d) of the Income Tax Act, 1961, along with a consequential notice issued under Section 148 of the Act. The main contention wa

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