Del HC: While Passing Reassessment Order, Dept. Can’t Take Fresh Grounds Not Disclosed to Taxpayer - 12.08.2024

Delhi High Court while quashing reopening proceedings initiated u/s 148A of Income Tax Act, 1961, has observed that while passing order u/s 148A(d) of IT Act, Revenue Department cannot take a fresh ground that was not disclosed to the taxpayer.

Tags : Delhi High Court Revenue Department S. 148A of IT Act

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