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Quashes Reassessment Notice Under Section 148 IT Act: “Limitation Period Under Section 153C Strictly Enforced

Home - Quashes Reassessment Notice Under Section 148 IT Act: "Limitation Period Under Section 153C Strictly Enforced

Delhi High Court Quashes Reassessment Notice Under Section 148 IT Act: "Limitation Period Under Section 153C Strictly Enforced, Procedural Lapses Render Notice Invalid"
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Delhi High Court Quashes Reassessment Notice Under Section 148 IT Act: “Limitation Period Under Section 153C Strictly Enforced, Procedural Lapses Render Notice Invalid”

Court's Decision The Delhi High Court invalidated the reassessment notice issued under Section 148 of the Income Tax Act, 1961, holding it to be barred by limitation. The court concluded…
Posted by Rawlaw February 19, 2025

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