Case Law Details
Case Name : Income-tax Officer Vs Shri Haresh Chand Agarwal, HUF (ITAT Agra)
Appeal Number : ITA No. 282/Agra/2013
Date of Judgement/Order : 20/12/2013
Related Assessment Year : 2004- 05
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CA Prarthana Jalan
All material evidences were available at the stage of original assessment proceedings and the AO merely following the provisions of section 50C, as was not considered in the original assessment proceedings, reopened the assessment order. The assess
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