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Case Law Details

Case Name : Associated Chambers of Commerce And Industry of India Vs Deputy Commissioner of Income Tax & Ors. (Delhi High Court)
Appeal Number : W.P.(C) 10520/2023 & CM APPL. 40791/2023
Date of Judgement/Order : 05/08/2024
Related Assessment Year : 2016-17
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Associated Chambers of Commerce And Industry of India Vs Deputy Commissioner of Income Tax & Ors. (Delhi High Court)

Delhi High Court held that action of reassessment merely on the allegation of delayed digital filing of Form 10 without based on the formation of an opinion that income chargeable to tax has escaped assessment.

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