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Delhi High Court Quashes Reassessment Notices Under Section 148 of Income Tax Act, Citing Lack of Material Specific to Relevant Assessment Years and Generalized Assumptions from Past Surveys
Court’s Decision The Delhi High Court quashed the reassessment notices issued under Section 148 of the Income Tax Act, 1961, for the Assessment Years (AYs) 2013-14 to 2017-18. The court…
