Vivek Kumar(No. 2) v. ITO (2025) 476 ITR 562 (Delhi)(HC)

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Bogus purchase-Accommodation entries Unexplained income-The Assessing Officer is not required to conclusive determine escaped income at threshold stage-Order and notice for reopening assessment up held. [S. 69, 147, 148, 148A(b), 148A(d), Art. 226]

Dismissing the petition the court held that  the Assessing Officer is not required to conclusive determine escaped income at threshold stage  at the time of issuing the notice under section 148 of the Act.  Order and notice for reopening  assessment up held.  (AY. 2018-19)

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