Section 54 Exemption cannot be denied Without Hearing on Property Purchases in Son’s Name

Shashi Bala Sharma Vs ITO (Delhi High Court)

The petitioner filed a writ petition under Articles 226/227 of the Constitution of India challenging the order under Section 147 read with Section 144B of the Income Tax Act for Assessment Year 2018-19 and the demand notice under Section 156 of the Act, both dated 15.03.2023.

The petitioner, a bedridden terminally ill lady, had reassessment proceedings initiated against her based on information received on the insight portal maintained by the In

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