Justice Purushaindra Kumar Kaurav
Income Tax Act| Reassessment Can’t Be Done Merely On Change Of Opinion: Delhi High Court
The Delhi High Court has reiterated that reassessment cannot be done merely on the ground of change of opinion.The Court observed that, under the...
Reassessment Action U/S 148 ITA Beyond Ten Year Block Period U/s 153C & 153A ITA: Delhi HC Quashes...
The Delhi High Court quashed a notice initiating the reassessment action under Section 148 of the Income Tax Act, 1961 (ITA) observing that it was...