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…
Non Compliance with Section 153(3) of Income Tax Act: Delhi High Court bars Passing of Fresh Assessment
The Delhi High Court barred the passing of a fresh assessment order due to non-compliance with Section 153(3) of the Income Tax Act. The court ruled that the revenue authorities failed to follow the prescribed procedures, rendering the assessment order invalid.