Allowed
Mr Ravi Mittal v. Income Tax Officer & Anr.
Delhi HCW.P.(C)/14903/2022
Case brief
AI extract
What is this about?
The High Court allowed a writ petition quashing assessment proceedings initiated under Section 148A(d) and notice under Section 148 of the Income Tax Act for an amount less than Rs. 50 lakhs, relying on Ganesh Dass Khanna.
What did the court decide?
The writ petition was allowed; the impugned order and notice dated 26 July 2022 under Section 148A(d) and Section 148 of the Act were quashed.