NCLT: Suspended Directors Who are Prospective Resolution Applicants Cann’t Access Valuation Reports  ||  Supreme Court Clarifies Test For Granting Bail to Accused Added at Trial under Section 319 CrPC  ||  SC: Fresh Notification For Vijayawada ACB Police Station not Required After AP Bifurcation  ||  SC: Studying in a Government Institute Does Not Create an Automatic Right to a Government Job  ||  NCLT Mumbai: CIRP Claims Cannot Invoke the 12-Year Limitation Period For Enforcing Mortgage Rights  ||  NCLAT: Misnaming Guarantor as 'Director' in SARFAESI Notice Doesn't Void Guarantee Invocation  ||  Jharkhand HC: Mere Breach of Compromise Terms by an Accused Does Not Justify Bail Cancellation  ||  Cal HC: Banks Cannot Freeze a Company's Accounts Solely Due To ROC Labeling a 'Management Dispute'  ||  Rajasthan HC: Father’s Rape of His Daughter Transcends Ordinary Crime; Victim’s Testimony Suffices  ||  Delhi HC: Judge Who Reserved Judgment Must Deliver Verdict Despite Transfer; Successor Can't Rehear    

Del HC: While Passing Reassessment Order, Dept. Can’t Take Fresh Grounds Not Disclosed to Taxpayer - (12 Aug 2024)

DIRECT TAXATION

Delhi High Court while quashing reopening proceedings initiated u/s 148A of Income Tax Act, 1961, has observed that while passing order u/s 148A(d) of IT Act, Revenue Department cannot take a fresh ground that was not disclosed to the taxpayer.

Tags : DELHI HIGH COURT   REVENUE DEPARTMENT   S. 148A OF IT ACT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved