This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Duty of assessee does not extend beyond disclosure of all material facts in reassessment
Case Law Details
- Case Name
- New Delhi Television Ltd. Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Brief of the case: Bench of ITAT Delhi reversed the order passed by CIT (A) in which he confirmed the reassessment order after the lapse of four year when no new facts was revealed by the AO.
Facts of the case:
Assessee was engaged in the business of producing customize software/programs for broadcasters like Star TV, BBC etc.
The assessee filed its return of income on 02.12.2003, declaring total income at Rs.14,41,49,689/- after claiming deduction under section 80HHF of Rs. 12,01,29,653/-.
The case was picked for scrutiny and In order u/s 143 (3) deduction u/s 80HHF was re-computed by the AO...
