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…
Delhi HC Sets Aside Reassessment Notice u/s 148A as Time-Barred Under TOLA
The Delhi HC set aside a reassessment notice under Section 148A as time-barred under the old tax regime. The court emphasized adherence to limitation periods, preventing retrospective tax demands.