Case Law Details
Case Name : Hindustan Unilever Vs. DCIT (Bombay High Court) Writ Petiiton No. 85 of 2009
Related Assessment Year :
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 inc...
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