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Assessment reopened merely based on details already on record is invalid
Case Law Details
- Case Name
- DCIT Vs Yamaha Motor India Sales Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- All ITAT, ITAT Delhi
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Advocate Akhilesh Kumar Sah
DCIT Vs Yamaha Motor India Sales Pvt. Ltd. (ITAT Delhi)
Controversy is continuing in different matters relating to re-opening of the assessment. Recently, in DCIT vs. Yamaha Motor India Sales Pvt. Ltd. & vice-versa [ITA No. 992/DEL/2014 and ITA No. 1095/DEL/2014, A.Y. 2006-07, decided on 22.10.2018], in the above case two cross appeals by the assessee and Revenue were preferred against the very same order dated 06.01.2014 framed under section 143(3) read with section 144C(4) of the Income-tax Act, 1961 [hereinafter referred to as ‘the Ac...
