Case Law Details
Case Name : Montreaux Resorts Pvt Ltd Vs ITO (ITAT Delhi)
Appeal Number : ITA Nos. 2352/Del/2024 & 2353/Del/2024
Date of Judgement/Order : 09/10/2024
Related Assessment Year : 2007-08
Courts :
All ITAT ITAT Delhi
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Montreaux Resorts Pvt Ltd Vs ITO (ITAT Delhi)
ITAT Delhi held that reasons recorded for exercising the jurisdiction is plagued with several defects of critical nature. Thus, due to lack of jurisdiction u/s. 147 of the Income Tax Act reassessment proceedings held as bad-in-law.
Facts- Assessee has preferred the pr
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