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Invoking provisions of section 80-IA(10) does not arise in case there are no transactions by assessee with any other person
Case Law Details
- Case Name
- Reliance Energy Ltd. Vs. DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2001- 02
- Courts
- All ITAT, ITAT Mumbai
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DECIDED BY: ITAT, `D’ BENCH : MUMBAI, IN THE CASE OF: Reliance Energy Ltd. Vs. DCIT, APPEAL NO: ITA Nos. 4629, 4630, 4702 & 4703 /Mum/2009, DECIDED ON May 14, 2010
_______ORDER________
PER B RAMAKOTAIAH, AM
These cross appeals by the Revenue and the assessee are against the order of the CIT (A)-I Mumbai dated 2.6.2009 for assessment years 2001-02 and 2003-04. The issue in the appeals by the revenue is with reference to the action of the CIT (A) in holding that the initiation of reassessment proceedings u/s.147 of the Act as invalid and consequent cancellation of reassessment proceed...
