Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
AO Becomes 'Functus Officio' After Closure Of Assessment, Must Put Relevant Incriminating Material To Assessee To Re-Confer Jurisdiction: Delhi HC
Income Tax
The Delhi High Court has held that an AO becomes functus officio after the closure of assessment and must put relevant incriminating material to the assessee to re-confer jurisdiction. This ruling emphasizes the importance of due process and fairness in tax assessments. It protects taxpayers from arbitrary reassessments.
