Articles

blog

The hon’ble Delhi High Court, hearing a batch of 1346 writ petitions, (leading case being ‘Mon Mohan Kohli vs. ACIT & ANR. in W.P.(C) 6176/2021), challenging the initiation of re-assessment proceedings, on or after 1.4.2021, pursuant to issue of notices under the old section 148, in its landmark judgement dated 15.12.2021, have quashed the respective old 148 notices and have allowed all the 1346 petitions. 

For ready reference of our Readers, the Copy of the said Judgement is enclosed as a PDF File attachment below:

The Key Findings & Observations of the hon'ble Delhi High Court are being summarised below: 

(1) THE LEGISLATURE HAS PERMITTED RE-ASSESSME.