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Del HC Declines Assess. Issued in Wrong Name after Entity’s Merger, Distinguishes from SC Judgment - (20 Jan 2025)

DIRECT TAXATION

Del HC while declining Income Tax Department's appeal for treating the error committed in naming relevant entity while issuing reassessment notices as ‘curable’, has distinguished from Supreme Court’s judgment in Sky Light Hospitality LLP vs. Assistant Commissioner of Income Tax (MANU/SC/0742/2018).

Tags : DELHI HIGH COURT   INCOME TAX DEPARTMENT   ASSESSMENT  

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