Del. HC: Reassessment on the Basis of New Material Deprives Right of Taxpayer to Object - 08.08.2024

Delhi High Court has observed that if the ultimate decision to justify initiation of reassessment be based on entirely new or previously undisclosed material or reasoning, it would clearly result in deprivation of a right to effectively object to the proposed action.

Tags : Delhi High Court Reassessment Right of Taxpayer

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