Case Law Details
Case Name : CIT(A) Vs M/s ITW India Limited (Punjab & Haryana High Court)
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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Brief of the case:
Punjab & Haryana High Court held in CIT(A) Vs M/s ITW India Limited that mere change in opinion of the AO could not amount to issue of notice for re-assessment u/s 147. AO should had reasonable tangible facts in hand before issuing notice u/s 147. Moreover notice u/s 147 could not be issued beyond four years from the relevant assessment years. Further it was the duty of the AO to analyse into the facts/ documents presented before AO during scrutiny proceedings, later on it could
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