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Reassessment Invalid Without Live Link to Tangible Material: Delhi HC
Case Law Details
- Case Name
- Well Trans Logistics India Pvt. Ltd. Vs ACIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Well Trans Logistics India Pvt. Ltd. Vs ACIT (Delhi High Court)
Delhi High Court has set aside a reassessment notice issued by the Income Tax Department to Well Trans Logistics India Pvt. Ltd. for the Assessment Year (AY) 2011-12. The court found that the Assessing Officer (AO) had failed to demonstrate an independent application of mind and had merely relied on information provided by the Deputy Director of Income Tax (DDIT) without further inquiry, thereby failing to establish the requisite “reason to believe” that income had escaped assessment.
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