Case Law Details
Case Name : Best Bull Stock Trading Pvt. Ltd. Vs ACIT (ITAT Delhi)
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Delhi
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Best Bull Stock Trading Pvt. Ltd. Vs ACIT (ITAT Delhi)
CIT(A) Has No Power to Direct Reopening u/s 147 After Deleting 153A Additions: ITAT Strikes Down Reassessment Directions
The Delhi Bench of the ITAT, in Best Bull Stock Trading Pvt. Ltd. v. ACIT (AYs 2015-16 & 2016-17), held that the Commissioner (Appeals) has no jurisdiction to direct the Assessing Officer to initiate reassessment proceedings under sections Please become a Premium member. If you are already a Premium member, login here to access the full content.
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