The validity of the Reassessment order under the Income Tax Act was questioned by the Delhi High Court
The Delhi High Court set aside reassessment under section 147 of the Income Tax Act, 1961 triggered based on the change in opinion about the nature of the transaction. Shourya Estates Pvt Ltd, the petitioner prayed to quash the notice issued under Section 148 of the Income Tax Act, 1961 [“Act”] and to quash the…
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