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Case Law Details

Case Name : Parvez Nazir Hussein Jafri Vs Commissioner of Income-tax (Supreme Court of India)
Appeal Number : Civil Appeal No. 6904 OF 2012
Date of Judgement/Order : 24/09/2012
Related Assessment Year :

SUPREME COURT OF INDIA

Parvez Nazir Hussein Jafri

Versus

Commissioner of Income-tax

CIVIL APPEAL NO. 6904 OF 2012

SEPTEMBER 24, 2012

ORDER

1. Heard learned counsel on both sides

2. Leave granted.

3. On going through the impugned Order of the High Court, we find that no reasons have been given by the High Court for setting aside the re-opening of assessment. In the circumstances, the impugned Order of the High Court dated 23rd December, 2011, in Writ Petition No. 1807 of 2011, is set aside and the matter is remitted to the High Court for de novo consideration in accordance with law.

4. The civil appeal filed by the assessee is, accordingly, allowed with no order as to costs.

NF

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