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Reopening of assessment under section 147 for mistakes that could be rectified under section 154 is invalid
Case Law Details
- Case Name
- Hindustan Unilever Vs. DCIT (Bombay High Court) Writ Petiiton No. 85 of 2009
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Brief : The High Court held that notice issued for reopening the assessment which could be rectified under section 154 is invalid.
Citation : Hindustan Unilever Vs. DCIT (Bombay High Court) (Writ Petiiton No. 85 of 2009)
Court :Bombay High Court
Facts:- Assessing Officer (AO) reopened the assessment of the taxpayer by issuing a notice on four grounds. One of the grounds was income had escaped assessment due to a computation error in the assessment order.
Contentions of the taxpayer
1. Alternative remedy available with the AO.
2. Error which took place in the computation of income by the AO cou...
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