This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Reassessment Based on wrong and incorrect facts is bad in law
Case Law Details
- Case Name
- Keshav Saran Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Keshav Saran Vs ACIT (ITAT Delhi)
In the present case, the assessee has actually filed the return of income and the Assessing Officer in the satisfaction note noted that the assessee has not filed return of income. Thus, we safely presume that the Assessing Officer has initiated reassessment proceedings by mentioning wrong and incorrect facts of the case and on the sole premise that the assessee has not filed return of income for the A.Y. 2009-10. Therefore, we safely presume that the Assessing Officer has initiated the reassessment proceedings and passed reassessment order on...
