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Mere Outstanding loan in books cannot be reason for reopening of assessment
Case Law Details
- Case Name
- Vanita Sanjeev Anad Vs ITO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All High Courts, Delhi High Court
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Vanita Sanjeev Anad Vs ITO (Delhi High Court)
In the given case, the Petitioner who is a regular income tax assessee filed her return of income for the AY 2011-12. The Assessing Officer issued under section 133(6) of the Act, called for certain information from the assessee. The same was provided by the Petitioner at the time of hearing. Subsequently, AO issued a notice under section 148 of the Act, which is impugned in the present petition. In response thereto, Petitioner filed her return of income and pursuant to a request for supply of ‘reasons to believe’, the AO furnished the same. As...
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