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Del. HC: Reassessment on the Basis of New Material Deprives Right of Taxpayer to Object - (08 Aug 2024)

DIRECT TAXATION

Delhi High Court has observed that if the ultimate decision to justify initiation of reassessment be based on entirely new or previously undisclosed material or reasoning, it would clearly result in deprivation of a right to effectively object to the proposed action.

Tags : DELHI HIGH COURT   REASSESSMENT   RIGHT OF TAXPAYER  

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