ITAT, Delhi: Re-Assessment Based on Incorrect and Irrelevant Facts is Invalid - 10.05.2022

Income Tax Appellate Tribunal, Delhi has held that the re-assessment under section 148 of the Income Tax Act, 1961 invoked on the basis of incorrect and irrelevant facts is not sustainable under law.

Tags : Income Tax Appellate Tribunal Income Tax Act 1961 section 148

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