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Reopening of Completed Assessment based on change of opinion on same facts is invalid
Case Law Details
- Case Name
- ITO Vs TechSpan India Private Ltd. & Anr. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Advocate Akhilesh Kumar Sah
ITO Vs TechSpan India Private Ltd. & Anr. (Supreme Court of India)
Reopening Of A Completed Assessment Not Allowed On A Issue Which Was Based On Nothing But A Change Of Opinion On The Same Facts And Circumstances Which Were Already In Knowledge Of Income Tax Officer Even During The Original Assessment Proceedings
In ITO vs. TechSpan India Private Ltd. & Anr. [Civil Appeal No. 2732 Of 2007, decided on 24.04.2018], appeal had been preferred before Supreme Court against the final judgment and order dated 24.02.2006 passed by the High Court of Delhi in W.P.(C)...
