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Case Law Details

Case Name : ITO Vs Indian Packaging Products (ITAT Ahmedabad)
Related Assessment Year : 2005-06
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ITO Vs Indian Packaging Products (ITAT Ahmedabad)

In a landmark decision by the Income Tax Appellate Tribunal (ITAT) Ahmedabad, re-assessment proceedings initiated beyond the period of four years from the end of the relevant assessment year (AY) were set aside. This ruling, concerning the case between the Income Tax Officer (ITO) and Indian Packaging Products, highlights the tribunal’s stance on the limits of re-assessment under Section 147 of the Income Tax Act. The case delves into the procedural aspects and legal pr

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