Abatement u/s 153C of Income Tax Act should be Triggered by Formation of Opinion: Delhi HC [Read Order]

Abatement u/s 153C of Income Tax Act should be triggered by formation of opinion, rules Delhi HC

By Kalyani B. Nair - On April 12, 2024 8:06 pm - 2 mins read

Delhi High Court - Delhi HC - Income Tax Act - Section 153c of Income Tax Act - Income Tax - Taxscan

The Delhi High Court in a recent decision observed that the abatement under Section 153C of the Income Tax Act, 1963 should be triggered by the formation of opinion. The batch of writ petitions impugns notices issued under Section 153C of the Income Tax Act, with the petitioners-assessees asserting that in the absence of any…

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