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Income Tax | Section 148 Reopening Quashed for No Failure to Disclose Material Facts: Delhi HC

28 Sept 2026 · 28 Sept 2026By CA Sandeep KanoiSource: TaxGuru

Delhi High Court quashes Section 148 notice against Elsevier BV, finding no failure to disclose facts and holding reopening beyond limitation impermissible. The post Section 148 Reopening Quashed for No Failure to Disclose Material Facts: Delhi HC appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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