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No formation of opinion by AO if no scrutiny assessment made earlier
Case Law Details
- Case Name
- Delhi Industries & Enterprises Vs Assistant Commissioner of Income-tax, Circle 30(1), New Delhi (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2002-03 TO 2005-06
- Courts
- All ITAT, ITAT Delhi
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ITAT DELHI BENCH ‘B’
Delhi Industries & Enterprises
Versus
Assistant Commissioner of Income-tax, Circle 30(1), New Delhi
IT Appeal Nos. 1464, 1465, 1534, 1535 & 2303 (Delhi) of 2010
[ASSESSMENT YEARS 2002-03 TO 2005-06]
OCTOBER 31, 2011
ORDER
Rajpal Yadav, Judicial Member
In this Bunch of five appeals, four are directed at the instance of assessee against the separate orders of Learned CIT(Appeals) dated 29.1.2010, 29.1.2010, 12.3.2010, 15.3.2010 passed in assessment years 2002-03 to 2005-06 respectively, whereas in assessment year 2005-06, revenue is in cross appeal. The...
