Allowed
Prithveelink Buildwell Pvt. Ltd. v. Assistant Commissioner of Income Tax Central Circle 25, Dlehi and Ors.
Delhi HCW.P.(C)/16680/2024
Case brief
AI extract
What is this about?
Writ petition challenging the validity of a notice under Section 148 of the Income Tax Act, 1961 for AY 2015-16 on the ground that it was issued beyond the limitation period. The Court allowed the petition and set aside the notice, following earlier Delhi High Court decisions holding such notices time-barred.
What did the court decide?
Impugned notice under Section 148 of the Income Tax Act, 1961 is set aside.