Case Law Details
Case Name : DCIT Vs IOT Anwesha Engineering and Projects Ltd. (ITAT Ahmedabad)
Related Assessment Year : 2008-09
Courts :
All ITAT ITAT Ahmedabad
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DCIT Vs IOT Anwesha Engineering and Projects Ltd. (ITAT Ahmedabad)
ITAT Ahmedabad held that initiation of reassessment proceedings under Section 148 of the Income Tax Act on the same issue/ claim which was already decided and accepted during the course of regular assessment, without bringing any new material facts on records, is not valid as per law.
Facts- The assessee company is engaged in the business of fabrication and erection, e-file
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