Delhi HC Dismisses Revenue Appeal on Section 68 Income Tax Act

The Delhi HC dismissed Revenue's appeal against ITAT's order to delete amounts under Section 68 of the Income Tax Act due to lack of notice under Section 143(2) before assessments. Decision based on precedents, no substantial question of law.

---

---

The Delhi High Court dismissed the Revenue's appeal against the ITAT's order to delete amounts under Section 68 of the Income Tax Act due to lack of notice under Section 143(2) before assessments were completed. The decision was based on precedents from previous cases. No substantial question of law arose.

---