Case Law Details
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 record. Once primary facts have been disclosed then, it is for the Assessing Officer to draw proper legal conclusion and apply the provisions of the statute. In the present case, it is not alleged that any fact or factual detail was embedded in the evidence/books of accounts which the Assessing Officer could have uncovered but had failed to do so. The letter written by the assessee dated 10th January, 2006, spelt out and in categorical terms had stated truly and fully the material facts. Nothing remained to be discovered or unearthed. This being the position the jurisdiction pre-conditions required for reopening of the assessment order are not satisfied in the present case.
HIGH COURT OF DELHI
Date of decision: December 08, 2011
W.P.(C) 73 13/2010
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