Remanded
Mci International Llc (Formerly Known as Mci International, Inc) v. Assistant Commissioner of Income Tax and Anr.
Delhi HCW.P.(C)/15488/2024
Case brief
AI extract
What is this about?
Petitioner challenged reopening of assessment under IT Act. Court found petitioner received notice late, depriving them of response opportunity. Set aside notices and orders under Sections 148 and 148A, remitting matter to AO for fresh consideration.
What did the court decide?
Set aside notices dated 30.08.2024 under Sections 148 and 148A(d); remitted to AO to consider response to notice under Section 148A(b); directed AO to afford opportunity for reply within one week.