No Recourse with Revenue to Reconsider Similar Facts & Evidences

By TG Team Income Tax Judiciary January 28, 2020

Case Name: PCIT Vs Goyal Builders (Punjab & Haryana High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Punjab and Haryana HC

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Advertisement PCIT Vs Goyal Builders (Punjab & Haryana High Court) The issue under consideration is whether the re-opening of assessment is justified if it is based on the similar issues and evidences which have been already considered in original assessment? High Court states that, it is not in dispute that the issue of cash payments and evidence thereof, was before the Assessing Officer and wrongly he ignored it. The remedy before the revenue was to have challenge that order but the revenue did not do so and proceeded in the manner aforementioned. Once an issue and evidence there of, ...

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