Delhi HC permits new ground under Sec. 43B IT Act post NTPC ruling

The Delhi HC allowed the Revenue to raise a new ground under Section 43B of the Income Tax Act, 1961, following the SC decision in National Thermal Power Co. Ltd. vs. Commissioner of Income Tax. The Principal Commissioner of Income Tax was instructed to submit an affidavit in support. The case was scheduled for a re-listing on December 14, 2018.

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The Delhi High Court allowed the Revenue to raise a new ground based on Section 43B of the Income Tax Act, 1961, citing the Supreme Court judgment in National Thermal Power Co. Ltd. vs. Commissioner of Income Tax. The Principal Commissioner of Income Tax was directed to file an affidavit supporting this ground. The case was re-listed for December 14, 2018.

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