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Section 271(1)(c) Penalty notice invalid if basis not specified: Delhi HC
Case Law Details
- Case Name
- PCIT Vs Sahara India Life Insurance Company Ltd (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All High Courts, Delhi High Court
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PCIT Vs Sahara India Life Insurance Company Ltd (Delhi High Court)
In a recent ruling, the Delhi High Court dismissed four appeals filed by the Principal Commissioner of Income Tax (PCIT) against Sahara India Life Insurance Company Ltd. The appeals challenged a common order issued by the Income Tax Appellate Tribunal (ITAT) on October 31, 2018, pertaining to Assessment Years (AYs) 2004-2005, 2005-2006, 2008-2009, and 2010-2011. The core issues before the High Court involved the correct method for computing income for a life insurance business, the validity of re-assessment pro...
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