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#Section 148 of the Income Tax Act

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Delhi High Court Quashes Income Tax Reassessment Notices, Emphasizing Reassessment Must Be Based on “Reason to Believe” and Not “Reason to Suspect”

RawlawSeptember 10, 20242 min read
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Delhi High Court Quashes Reassessment Notice Under Section 148 of the Income Tax Act, 1961, Alleging Income Escaped Assessment, Cites Failure of Assessing Officer to Independently Form “Reason to Believe”

RawlawSeptember 2, 20242 min read
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