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DVO opinion could not be regarded as information for the purpose of reopening an assessment U/s. 147
Case Law Details
- Case Name
- ACIT Vs Dhariya Construction Co. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
ACIT Vs Dhariya Construction Co. (Supreme Court)- The opinion of the DVO per se is not an information for the purposes of reopening assessment under section 147 of the Income-tax Act, 1961. The Assessing Officer has to apply his mind to the information, if any, collected and must form a belief thereon.
Supreme Court of India
ACIT Vs Dhariya Construction Co.
Civil Appeal No. 9468 of 2003
S. H. Kapadia and Aftab Alam, JJ
16 February 2010
R. P. Bhatt, Sr. Adv., H. R. Rao, A K. Srivastava and B. V. Balaram Das, Advs. with him for the Appellant
Binu Tamta, Adv. for the Respondent
ORDER
Having exa...
