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Invalidates Reassessment Notice for AY 2015-16: Failure to Comply with Section 148A and ₹50 Lakh Pecuniary Threshold Under Finance Act

Home - Invalidates Reassessment Notice for AY 2015-16: Failure to Comply with Section 148A and ₹50 Lakh Pecuniary Threshold Under Finance Act

Delhi High Court Invalidates Reassessment Notice for AY 2015-16: Failure to Comply with Section 148A and ₹50 Lakh Pecuniary Threshold Under Finance Act, 2021 Renders Proceedings Invalid
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Delhi High Court Invalidates Reassessment Notice for AY 2015-16: Failure to Comply with Section 148A and ₹50 Lakh Pecuniary Threshold Under Finance Act, 2021 Renders Proceedings Invalid

Court’s Decision: The Delhi High Court invalidated the reassessment notice and subsequent proceedings initiated under Section 148 of the Income Tax Act for AY 2015-16. The Court reasoned that: The…
Posted by Rawlaw January 25, 2025

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