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Case Law Details

Case Name : Anant Concrete Products Pvt. Ltd. Vs ITO (ITAT Delhi)
Related Assessment Year : 2009-2010
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Anant Concrete Products Pvt. Ltd. Vs ITO (ITAT Delhi)

ITAT held that Considering the facts of the case in the light of decision in the case of Shri S.N. Bhargava (supra), it is clear that ITO at Ghaziabad was not having jurisdiction over the assessee. Therefore, he should not have recorded the reasons for reopening of the assessment and further he did not examine any information supplied by Investigation Wing and that he was having no reasons to believe that income chargeable to tax has escaped assessment in h

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