Reinitiating reassessment on same set of reasons on which assessment already concluded is unsustainable

Jaswant Singh Juneja Vs ITO (Delhi High Court)

Delhi High Court held that reinitiating of reassessment action u/s. 148 of the Income Tax Act on the same set of reasons on which assessment proceedings had already been concluded is unjustified and hence liable to be set aside.

Facts- Petitioner is the proprietor o

Please become a Premium member. If you are already a Premium member, login here to access the full content.