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HomeDirect TaxDelhi High Court Quashes Rs. 96 Crore Reassessment Citing ‘Change of Opinion’,...

Delhi High Court Quashes Rs. 96 Crore Reassessment Citing ‘Change of Opinion’, Limitation Bar

Direct Tax

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By Mariya Paliwala
Delhi High Court

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The Delhi High Court has set aside reassessment proceedings and a Rs. 96.04 crore tax demand against Delhi Sports and Entertainment Private Limited, holding that the Income Tax Department’s action was legally unsustainable due to “change of opinion” and violation of statutory limitation under the Income Tax Act. The bench of Justice Dinesh Mehta and…

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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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