New Delhi: The Delhi High Court dismissed petitions filed by Congress challenging the initiation of tax re-assessment proceedings against it for a period of four years by tax authorities. In the earlier petition, which was dismissed last week, the Congress party had challenged the initiation of re-assessment proceedings pertaining to assessment years 2014-15 to 2016-17. The High Court had previously …
The Allahabad High Court had held that mere non-issuance of notices with DIN will not render them invalid if the petitioner has otherwise participated in the proceedings based on manual notices. Petitioner challenged the re-assessment order on the ground that notice under Section 148 of the Income Tax Act, 1961 was issued manually in violation of the circular issued by …
The Delhi High Court has held that the show cause notice as well as the reassessment order under Section 148A of the Income Tax Act were based on distinct and separate grounds. The division bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora has observed that "the show cause notice primarily states that "it is seen that the petitioner …
The Delhi High Court bench of Justice Manmohan and Justice Dinesh Kumar Sharma has held that the time of eight hours to file a reply to the show cause notice was neither reasonable nor effective. The petitioner/assessee submitted that the reasonable time was not given to file a reply to the show cause notice, which was issued only on March …