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HC quashes Notice for re-assessment based on change of opinion
Case Law Details
- Case Name
- Bharti Infratel Limited Vs DCIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All High Courts, Delhi High Court
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Bharti Infratel Limited Vs DCIT (Delhi High Court)
Conclusion: Notice for re-assessment issued under Section 148 against assessee-company was quashed as assessee had made full and true disclosure of material facts; nothing was concealed, withheld and left to be factually discovered in the form of ‘material’ mentioned in detail in accounts and other evidence and moreover, it would be a case of change of opinion as the facts were within the knowledge of the AO when he had passed the original assessment order.
Held: In the present case, assessee-company had challenged the legality and validit...
