S R Ashok Associates P Ltd v ACIT (Delhi High Court)

Court: Delhi High Court
Head Notes:

Hon’ble Delhi High Court set asides order u/s 148A(d) and Notice u/s 148 of Income Tax Act, 1961 dated 31-03-2022. (Writ Petition (C) 8238-2022)

Annexure enclosed with the order u/s 148A(d) clearly recoded that assessee’s case was not fit for issuance of notice u/s 148 of the Act. AO personally appeared before the court and said that Annexure was wrongly attached.

Assessment of the party from whom accommodation entry was alleged was accepted by the department in scrutiny assessment.

Law:
Section(s): 148, 148A(d)
Counsel(s): Mani Bhadra Jain
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Uploaded By Rajiv Jain
Date of upload: June 3, 2022

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