The Delhi Bench of Income Tax Appellate Tribunal(ITAT) quashed the reassessment order under Section 147 of the Income Tax Act,1961 due to lack of jurisdiction and procedural defects. Montreaux Resorts Pvt. Ltd,the appellant assessee challenged the orders of the National Faceless Appeal Centre (NFAC), concerning the assessment year(AY) 2007-08, which included an assessment order dated…
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