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: | Income-Tax Act |
Section(s): | 148, 148A(d) |
Counsel(s): | Mani Bhadra Jain |
Dowload Pdf File | Click here to download the file in pdf format |
Uploaded By | Rajiv Jain |
Date of upload: | June 3, 2022 |
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