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Case Law Details

Case Name : Tirupati Trading Corporation Vs ACIT (Delhi High Court)
Appeal Number : W.P.(C) 15017/2022
Date of Judgement/Order : 13/10/2023
Related Assessment Year : 2016-17
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Tirupati Trading Corporation Vs ACIT (Delhi High Court)

Delhi High Court held that a mistake has been made in triggering reassessment proceedings against the petitioner as no impugned transactions have been carried out by the assessee and accordingly, re-assessment proceedings initiated u/s. 148 of the Income Tax Act is set aside.

Facts- The present writ petition is directed against the order dated 28.07.2022 passed u/s. 148A(d) of the Income Tax Act, 1961 and the conseque

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