Successive Reassessment Notices Valid Under Same ‘Reasons to Believe’: Delhi HC

Amandeep Singh Vs ACIT (Delhi High Court)

Amandeep Singh (“the petitioner”) filed a writ petition before the Delhi High Court seeking to quash multiple notices and orders issued by the Income Tax Department for Assessment Year 2021-22, including notices under Sections 148 and 148A and an order under Section 148A(3) of the Income Tax Act, 1961 (“the Act”). The petitioner challenged the notices and orders on the grounds that successive notices issued under Section 148A relied on different “reasons to believe” and that the Income Tax authority had failed to establish any l

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