Reassessment Proceedings u/s 153 A Income Tax Act cannot be Triggered in Absence of Incriminating Material: Delhi HC [Read Order]

By Yogitha S. Yogesh - On October 25, 2023 8:00 pm - 2 mins read
Reassessment Proceedings - Income Tax Act - Absence of Incriminating Material - Delhi HC - taxscan

In a recent case, the Delhi High Court reassessment proceedings under section 153 A of the Income Tax Act, 1961 cannot be triggered in the absence of incriminating material. The appellant/revenue, seeking condonation of delay in filing the appeal. The appellant/revenue, there is a delay of 113 days. Mr Bhupinderjeet Singh appeared on behalf of…

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