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HomeDirect TaxIncome Tax Reassessment Invalid in Absence of Incriminating Material: Delhi HC

Income Tax Reassessment Invalid in Absence of Incriminating Material: Delhi HC

Direct Tax

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By Mariya Paliwala
Income Tax Reassessment Invalid in Absence of Incriminating Material: Delhi HC

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The Delhi High Court has dismissed the appeal filed by the Principal Commissioner of Income Tax, Delhi–1, after concluding that no substantial question of law arose in the Revenue’s challenge to an Income Tax Appellate Tribunal (ITAT) ruling. The bench of  Justice V. Kameswar Rao and Justice Mini Pushkarna observed that reassessment under Section 153A…

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Mariya Paliwala
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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