This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Reopening for Depreciation Claim: SC Dismisses Revenue Appeal Over Delayed Filing
Case Law Details
- Case Name
- ACIT Vs Unique Tags Private Ltd. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
ACIT Vs Unique Tags Private Ltd. (Supreme Court of India)
The case involves a Special Leave Petition (SLP) filed by the Revenue before the Supreme Court against the Gujarat High Court’s order in Unique Tags Pvt. Ltd. vs ACIT, concerning the reopening of assessment for Assessment Year (AY) 2011-12 under sections 147, 148, and 144 of the Income Tax Act, 1961. The Supreme Court dismissed the SLP on the ground of a gross delay of 1,040 days in filing, without examining the merits of the case.
Read High Court Judgment: Unique Tags Private Ltd Vs ACIT (Gujarat High Court)
The peti...
Author Info
