Case Law Details
Case Name : Divine Infracon Private Limited Vs Deputy Commissioner Of Income Tax Central Circle (Delhi High Court)
Appeal Number : W.P.(C) 2516/201
Date of Judgement/Order : 09/09/2024
Related Assessment Year : 2011-12
Courts :
All High Courts Delhi High Court
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Divine Infracon Private Limited Vs Deputy Commissioner Of Income Tax Central Circle (Delhi High Court)
Delhi High Court held that initiation of reassessment under section 147/148 of the Income Tax Act merely on the basis of DVO report without application of mind by the AO is unsustainable and liable to be quashed.
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