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Fore initiation of Reassessment AO need not conduct inquiry & nor required to verify information, only nexus between Information & Belief required
Case Law Details
- Case Name
- Income-tax Officer Vs Contel Medicare Systems (P.) Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2001-02
- Courts
- All ITAT, ITAT Delhi
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ITAT DELHI BENCH ‘B’
Income-tax Officer
Versus
Contel Medicare Systems (P.) Ltd.
IT APPEAL NO. 3642 (DELHI) OF 2011
[ASSESSMENT YEAR 2001-02]
OCTOBER 31, 2011
ORDER
K.D. Ranjan, Accountant Member
This appeal by the Revenue for the assessment year 2001-02 arises out of the order of the learned Commissioner of Income-tax (Appeals)-IV, New Delhi.
2. The ground of appeal raised by the Revenue reads as follows :
“The learned Commissioner of Income-tax (Appeals) has erred on the facts and in law in invalidating notice issued under section 148 of the Income-tax Act ignoring t...
