Case Law Details
Case Name : Well Trans Logistics India Pvt. Ltd. Vs ACIT & Ors (Delhi High Court)
Appeal Number : W.P.(C) 13273/2018
Date of Judgement/Order : 02/09/2024
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Well Trans Logistics India Pvt. Ltd. Vs ACIT & Ors (Delhi High Court)
No reassessment as not even a line of reason which may justify information of belief that income escaped assessment
Conclusion: Reassessment under section 147 was not justified as there was no “close nexus” or “live link” between ta
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