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Reopening based on Second thought on same material not valid – SC

Case Law Details

Case Name
Assistant Commissioner of Income-tax (OSD) Vs Parixit Industries (P.) Ltd. (Supreme Court of India)
Date of Judgement/Order
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Advertisement SUPREME COURT OF INDIA Assistant Commissioner of Income-tax (OSD) versus Parixit Industries (P.) Ltd. CC.NO. 15455 OF 2012 Date of Pronouncement- September 14, 2012 ORDER Heard learned counsel for the petitioner. Delay condoned. The special leave petition is dismissed. ———————- High Court in respect of the above is as follows :- HIGH COURT OF GUJARAT Parixit Industries (P.) Ltd. versus Assistant Commissioner of Income-tax (OSD) Circle-5 SPECIAL CIVIL APPLICATION NO. 17722 OF 2011 MARCH 12, 2012 JUDGMENT Bhaskar Bhattacharya, Actg. CJ. ...
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