Reasons disclosed to assessee for reassessment u/s. 148 cannot be improved subsequently: Delhi HC

Subhash Chander Dabas Vs ACIT (Delhi High Court)

Delhi High Court held that validity of reassessment under section 148 of the Income Tax Act has to be determined based on original reasons disclosed to the assessee. Such reasons cannot be improved upon subsequently.

Facts- The writ petitioner impugns the proceedin

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