Case Law Details
Case Name : Export Credit Guarantee Corp vs. ITO (ITAT Mumbai)
Related Assessment Year : 1997-98
Courts :
All ITAT ITAT Mumbai
Where the AO reopened the assessment to rework the book profits u/s 115JA and in an appeal against such order the assessee raised other issues unconnected with the reassessment and the preliminary point arose as to whether in the light of the judgement of the Supreme Court in CIT vs. Sun Engineering 198 ITR 297, the assessee was entitled to raise such issues, HELD that:
(i) The judgement in Sun Engineering had to be confined to a case where the issue had attained finality in the original proceedings. Such an issue could not be permitted to be agitated by the assessee in reassessment proceeding...
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I think the case number is 6676, not 6076.