AO Triggered Reassessment without due Application of Mind: Delhi HC Quashes Notice Issued u/s 148 of Income Tax Act [Read Order]

By Yogitha S. Yogesh - On November 3, 2023 12:00 pm - 2 mins read

AO - Reassessment - AO Triggered Reassessment - Application - AO Triggered Reassessment without due Application of Mind - Application of Mind - taxscan

The Delhi High Court quashed the Re assessment notice under section 148 of the Income Tax Act, 1961 triggered by the Assessing Officer (AO)without due application of mind. Shashi Mohan Garg, the petitioner/assessee has laid a challenge to the notice dated 28.03.2019 issued under Section 148 of the Income-tax Act, 1961 [“Act”]. According to the…

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