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Case Law Details

Case Name : Rajhans Processors Vs Union of India (Rajasthan High Court)
Related Assessment Year :
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Rajhans Processors Vs Union of India (Rajasthan High Court)

Authority admits in this order that there has to be some material on record on the basis of which, the A.O. would form a bonafide belief that income of the assessee had escaped assessment for the Assessment Year 2017-18. When we peruse the impugned notice (Annex.5) and the reasons for reopening the assessment (Annex.8), it becomes clear that the same are founded on a non-existent transaction of purchase of immovable property situated at C-152, Nirman Vihar, Delhi. I

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