Reassessment notice quashed due to lack of clarity about its recipient

Home Credit India B.V  Vs ACIT (Delhi High Court)

The Delhi High Court recently quashed a reassessment notice in the case of Home Credit India B.V. Vs ACIT, ruling that the Assessing Officer (AO) was unclear whether the notice was issued to an individual or a corporate entity.

In this case, the petitioner pointed out several issues with the reassessment notice, arguing that it had been issued without proper application of mind. The main contentions were that the notice included requests for information that could not

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