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![10-Year Extended Reassessment Invalid as Escaped Income Not Represented as Asset u/s 153A(1) Proviso: Delhi HC [Read Order] 10-Year Extended Reassessment Invalid as Escaped Income Not Represented as Asset u/s 153A(1) Proviso: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delhi-high-court-Extended-reassessment-under-Section-153A-TAXSCAN.jpg)
10-Year Extended Reassessment Invalid as Escaped Income Not Represented as Asset u/s 153A(1) Proviso: Delhi HC [Read Order]
In a recent judgment, the Delhi High Court ruled that the 10-year reassessment window allowed under the proviso to Section 153A(1) was inapplicable...