Case Law Details
Case Name : Salarpuria Properties Pvt Vs DCIT (ITAT Kolkata)
Related Assessment Year : 2005-2006
Courts :
All ITAT ITAT Kolkata
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Salarpuria Properties Pvt Vs DCIT (ITAT Kolkata)
ITAT Kolkata held that initiation of reassessment proceeding under section 148 of the Income Tax Act for the purpose of mere verification of the claim is unsustainable in law.
Facts- Vide the present appeal, the appellant has challenged the order passed by the CIT (Appeals) contested that CIT(Appeals) has erred in confirming the reassessment order passed by the assessing officer under section 148 of the Income Tax Act.
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