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Delhi HC Quashes Reassessment Notice, There Is No Rational Nexus To Believe Escapement Of Income - (08 Mar 2022)

DIRECT TAXATION

Delhi High Court has nullified the reassessment notice issued under Section 148 of Income Tax Act, 1961 on the grounds that the reason to believe was invalid, had no rational nexus to the belief for escapement of income and there was no fresh material on record to initiate reassessment proceedings.

Tags : DELHI HIGH COURT   SECTION 148   INCOME TAX ACT   1961   REASSESSMENT NOTICE  

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