Case Law Details
Case Name : EIH Associated Hotels Ltd. Vs ACIT (Madras High Court)
Appeal Number : W.P. No. 25229 of 2019
Date of Judgement/Order : 19/07/2022
Related Assessment Year :
Courts :
All High Courts Madras High Court
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EIH Associated Hotels Ltd. Vs ACIT (Madras High Court)
Conclusion: An audit objection did not satisfy the requirement of AO having an independent ‘reason to believe’ that income had escaped assessment, that too after the elapse of nearly six years from the end of the relevant assessment
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