Assessment of earlier year cannot be reopened on the basis of persuasive finding in subsequent years
Case Law Details
Case Name : The Commissioner Of Income Tax-I Vs M/S Kanodia & Sons (Allahbad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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HIGH COURT OF ALLAHABAD
Commissioner of Income-tax
Versus
Kanodia & Sons
IT APPEAL NO. 365 OF 2009
DECEMBER 6, 2012
ORDER
1. The present appeal has been filed under Section 260-A of the Income Tax Act, 1961, hereinafter referred to as “the Act”, against the order dated
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