Kordient Ventures Pvt. Ltd vs Deputy Commissioner Of Income Tax, ... on 16 January, 2024
6. We take note of the following principles which would govern a
challenge to the initiation of reassessment proceedings in Article 226
of the Constitution as laid down in Experion Developers P. Ltd v.
Assistant Commissioner of Income Tax & Ors [2020 SCC Online
Del 2588] and Synfonia Tradelinks Pvt. Ltd v. Income-tax Officer
& Anr [2021 SCC Online Del 2692]
"Experion Developers P. Ltd v. Assistant Commissioner of Income
Tax & Ors