Delhi HC
Income Tax
Ganesh Dass Khanna v. ITO & Ors.
W.P.(C) 9145/2024
·
22 August 2024
·
Delhi HC
·
DB
Reassessment
s.148A
Natural justice
21
relied upon
6
cited in
Published 22 May 2026
Summary
Reassessment proceedings under the new regime (s.148/148A) cannot survive where AO records mechanical, copy-pasted "reasons to believe" without applying mind to escaped income.
Case Details
Court / Tribunal
Delhi HC
Parties
Ganesh Dass Khanna v. ITO & Ors.
Citation
W.P.(C) 9145/2024
Date of Judgment
22 August 2024
Bench
DB
Tax Domain
Income Tax
Editorial note: This summary was prepared by TaxPleader's research team and reviewed by our editorial board. It reflects the position as at the date of judgment. For subsequent developments, see the citation chain above. Nothing here constitutes legal advice — read our Disclaimer.