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PCIT v. Oberoi Hotels: Tax Assessment Ruling by gauri24mcom is a document available to read on EtoBox.
The Delhi High Court ruled in PCIT v. Oberoi Hotels Pvt. Ltd. (2018) that assessments under Section 153A of the Income-tax Act must include the mandatory issuance of a notice under Section 143(2) for scrutiny assessments. The Court held that failure to issue this notice renders the assessment void ab initio, reinforcing the importance of procedural safeguards and taxpayer rights. This decision aligns with previous rulings, emphasizing that Revenue cannot bypass statutory requirements during search-based ass
- Author
- gauri24mcom
- Language
- EN