The Delhi High Court has quashed a reassessment notice issued under Section 148, holding that the notice was barred by limitation despite the Revenue’s reliance on the exclusion of time granted to the assessee for filing a reply under Section 148A(b). The Bench of Justice Dinesh Mehta and Justice Vinod Kumar has observed that while…
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Reassessment Notice Beyond Limitation Invalid Even After Excluding Assessee’s Reply Period: Delhi HC
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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