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Case Law Details

Case Name : Ester Industries Ltd Vs ACIT (Delhi High Court)
Appeal Number : W.P.(C) 12677/2022
Date of Judgement/Order : 02/09/2022
Related Assessment Year : 2018-19
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Ester Industries Ltd Vs ACIT (Delhi High Court)

High Court is of the view that the condition precedent of an asset in the form of Rs.50 lakhs is not be attracted to the present case, as the notice under Section 148A(b) of the Act had been issued on 17th March,

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