Case Law Details
Case Name : EIH Associated Hotels Limited Vs CIT (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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EIH Associated Hotels Limited Vs CIT (Madras High Court)
Madras High Court held that issue relating to pre-closure premium was already considered and allowed by the assessing authority. Thus, invocation of revisionary power u/s. 263 for mere disagreement with the view of the assessing authority is unjustified in law.
Facts- An order of assessment was passed on 30.11.2007 in respect of AY 05 – 06. The assessing authority notes in the scrutiny order that notices under Section 143(2), including on 09.10.2006, had been issued. The appellant had been represente
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