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Reassessment proceedings invalid as no failure in disclosing any material facts
Case Law Details
- Case Name
- Jetair Pvt. Ltd Vs DCIT (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All High Courts, Bombay High Court
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Jetair Pvt. Ltd Vs DCIT (Bombay High Court)
Bombay High Court held that initiation of reassessment proceedings invalid as there was no failure on the part of the assesse to disclose any material facts.
Facts- The petitioner (Jet Airways India Limited) received a notice u/s 143(2) of the Act for scrutiny assessment. During the course of assessment proceedings, on 21st April 2015 detailed questionnaires were issued by the AO. Those were responded through various letters starting from 29th April 2015 to 28th December 2015. After due consideration the AO passed order dated 28th Ja...
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