Revenue Department Can't Take Fresh Ground Which Was Not Disclosed To Taxpayer, While Passing Re-assessment U/s 148A(D): Delhi HC

The Delhi High Court ruled that the Revenue Department cannot raise new grounds during reassessment under Section 148AD of the Income Tax Act, ensuring that reassessment proceedings remain focused on the issues originally identified. This decision limits the scope of reassessments, protecting taxpayers from unexpected and unrelated demands, and upholds the principle that reassessment should not be used as a tool for fishing expeditions.