Delhi High Court quashes a Section 148 reassessment notice, holding that reopening an assessment on a transaction already examined during scrutiny amounts to an impermissible change of opinion.
Read Full ArticleDelhi High Court holds that taxing the same income twice constitutes genuine hardship under Section 119(2)(b), allowing Sojitz Asia to file a revised return for AY 2016-17 after six years.
Delhi High Court directs refund of over ₹53 crore to Vodafone Idea, holding that Form 26B cannot be insisted upon for refunds arising from assessment or appellate orders.
Understand the taxation of Virtual Digital Assets under the Income Tax Act, 1961, covering crypto gains, business income, gifts, and key judicial rulings.
The Senior Citizen Rights Handbook is a comprehensive guide designed to empower elderly citizens with clear and accessible knowledge of their legal and social rights in India.
![Reassessment On Transaction Already Scrutinised Amounts To Change Of Opinion: Delhi HC [Read Order]](/secure/uploads/2026/09/lj_2997_ChatGPT_Image_Sep_19,_2026,_02_50_14_AM.webp)
![Taxing Same Income Twice Amounts To ‘Genuine Hardship’ Under Section 119(2)(b): Delhi HC [Read Judgment]](/secure/uploads/2026/09/lj_1918_delhi_hc_double_taxation_thumbnail_with_logos.webp)
