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If there is no failure or omission on the part of the assessee to disclose material facts reassessment procedding cannot be initiated
Case Law Details
- Case Name
- RRB Consultants And Engineers Pvt Ltd. Vs Deputy Commissioner Of Income Tax (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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RRB Consultants And Engineers Pvt Ltd. Vs. DCIT ( Delhi HC) – In the present case, the assessee has not failed or omitted to disclose material facts either deliberately or intentionally. On the other hand, full and true information and details were furnished and given during the course of the original assessment proceedings. The relevant and germane facts were truly and fully disclosed. As per the case of the Revenue, the Assessing Officer made an error of judgement and did not form a proper legal opinion. A wrong legal inference was drawn from the facts stated by the assessee and on rec...
