ITAT, Delhi: Re-Assessment Based on Incorrect and Irrelevant Facts is Invalid - (10 May 2022)
DIRECT TAXATION
Income Tax Appellate Tribunal, Delhi has held that the re-assessment under section 148 of the Income Tax Act, 1961 invoked on the basis of incorrect and irrelevant facts is not sustainable under law.
Tags : INCOME TAX APPELLATE TRIBUNAL INCOME TAX ACT 1961 SECTION 148
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