The Delhi High Court has dismissed an appeal filed by the Principal Commissioner of Income Tax (Central), Gurugram, holding that the assessment year 2013–14 fell outside the permissible six-year block for reassessment under Section 153C of the Income Tax Act, 1961. The bench of Justice V. Kameswar Rao and Justice Vinod Kumar found no substantial…
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AY 2013–14 Falls Outside Section 153C Six-Year Window From Date of Handing Over Seized Documents: Delhi High Court
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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