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ITAT Mumbai Quashes Reassessment Because It Was Based on Mere Change of Opinion
Case Law Details
- Case Name
- Lokhandwala Construction Industries Pvt. Ltd. Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Mumbai
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Lokhandwala Construction Industries Pvt. Ltd. Vs DCIT (ITAT Mumbai)
Reopening Beyond Four Years Held Invalid Because No Failure to Disclose Material Facts Was Shown; ITAT Cancels Reassessment Because No Fresh Tangible Material Existed for Reopening; Assessment Reopening Quashed Because Notice Was Issued to Non-Existing Company; ITAT Invalidates Reassessment Because Revenue Attempted to Correct Earlier Assessment Error.
The Income Tax Appellate Tribunal (ITAT) Mumbai allowed the assessee’s appeal and held that the reassessment proceedings initiated under Sections 147 and 148 ...
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