About this document
Delhi HC Ruling on Reassessment Validity by Gaurav shukla is a document available to read on EtoBox.
The reassessment was initiated based on information from the DIT that the assessee received accommodation entries. The court held that the reassessment was not justified as the AO did not independently apply his mind to the tangible material and merely reproduced the conclusions from the investigation report without demonstrating a link between the material and the reason to believe income had escaped assessment.
- Author
- Gaurav shukla
- Language
- EN