If material/evidence not enclosed with return but disclosed original assessment proceeding, reopening not justified

HIGH COURT OF DELHI Mitsubishi Corporation V/s. Deputy Director of Income-tax W.P. (C) NO. 13983 OF 2009 MAY 1, 2012 JUDGMENT Sanjiv Khanna, J Mitsubishi Corporation has filed the present writ petition impugning initiation of re-assessment proceedings under Section 147 of the Income Tax Act, 1961 (‘Act’, for short) vide notice issued under Section 148 of the Act dated 31.3.2009. The petitioner thereafter had in terms of the decision of the Supreme Court in GKN Driveshafts (India) Ltd. v. ITO [2003] 259 ITR 19/[2002] 125 Taxman 963 filed objections to the initiation...