DVO opinion could not be regarded as information for the purpose of reopening an assessment U/s. 147
Case Law Details
Case Name : ACIT Vs Dhariya Construction Co. (Supreme Court of India)
Appeal Number : Civil Appeal No. 9468 of 2003
Date of Judgement/Order : 16/02/2010
Related Assessment Year :
Courts :
Supreme Court of India
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ACIT Vs Dhariya Construction Co. (Supreme Court)- The opinion of the DVO per se is not an information for the purposes of reopening assessment under section 147 of the Income-tax Act, 1961. The Assessing Officer has to apply his mind to the information, if any, collected and must form a belie Please become a Premium member. If you are already a Premium member, login here to access the full content.
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