No Power to Carry Out Reassessment on Same Material & Facts Available on Record

Ess Advertising (Mauritius) S.N.C. Et Compagnie Vs ACIT (Delhi High Court)

No Power to Carry Out Reassessment On Same Material And Facts Available On Record And Rubber Stamp Approval Held Invalid Following Synfonia Decision Of Own Court

Thus, the moot question, which arises for consideration, is: should the respondent be permitted to assess the petitioners‟ income chargeable to tax, which, according to the respondent, had escaped assessment in the facts and circumstances obtained in the instant cases?

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