Case Law Details
Case Name : Infosys limited Vs DCIT (Karnataka High Court)
Appeal Number : Writ Petition No. 29828/2011
Date of Judgement/Order : 17/06/2019
Related Assessment Year : 2004-05, 2005-06, 2006-07
Courts :
All High Courts Karnataka High Court
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Infosys limited Vs DCIT (Karnataka High Court)
Conclusion:
Reopening of assessment on basis of withdrawal of deduction allowed under Section 10A relating to the assessment year 2007-08 was without application of mind and nothing but the change of opinion, which tantamounted to review and the same was not permissible to initiate the proceedings under Section 147/148.
Held:
Assessee ha
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