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Informative

Revenue cannot extend Reassessment Notice Period Due to Earlier Litigation Delays: Delhi HC

Update / Judgement Date

30 Jan 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Income Tax

The Delhi High Court ruled that the revenue cannot extend the reassessment notice period solely due to prior litigation delays. The Court emphasized that the period for issuing reassessment notices is strictly defined, and previous delays in litigation cannot justify an extension of this period. The ruling reinforced the need for timely action by the tax authorities.