Case Law Details
Case Name : RMP Holdings Private Limited Vs ITO (ITAT Delhi)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Delhi
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RMP Holdings Private Limited Vs ITO (ITAT Delhi)
ITAT Delhi quashed reassessment for AY 2012-13 as the AO wrongly recorded that assessment was being made for the first time, despite a completed scrutiny u/s 143(3). Reasons neither reflected true facts nor recorded failure of the assessee to disclose fully & truly material facts—making reopening beyond four years invalid. Appro
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