Sponsored
    Follow Us:

Case Law Details

Case Name : Dushyant Kumar Jain Vs DCIT (Delhi High Court)
Related Assessment Year : 2007-2008
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

Brief of the Case

Delhi High Court held In the case of Dushyant Kumar Jain vs. DCIT held that it is only the AO who has issued the original assessment order under Section 143 (3) ,who is empowered to exercise powers under Section 147/148 to re-open the assessment. This is because he alone would be in a position to form reasons to believe that some income of that particular AY has escaped assessment. This again cannot be based on a mere change of opinion. Further, in terms of Section 151 of the A

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

One Comment

  1. vswami says:

    The HC Ruling has brought to
    surface an additional dimension to the thus far prevailing never-ending controversies in the matter of scope for AO to invoke jurisdiction and initiate action under section 147. The
    lastly reported SC Ruling in the case of
    Zuari Estate (for short), giving a fresh lease of life and an added momentum to
    such controversies so to say, has been discussed in critique / write-ups published and shared in public domain.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31