The reassessment order issued by the assessing officers under Section 148 of the Income Tax Act, 1961 was overturned by the Delhi High Court due to their lack of independent thought
In a recent case, the Delhi High Court quashed the reassessment order passed under Section 148 of the Income Tax Act, 1961, by assessing officers, highlighting a lack of independent application of mind. The writ petition was filed by Sahu Exports, the petitioner, who submitted its Return of Income (ROI) for the aforementioned Assessment Year…
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