Case Law Details
Case Name : Sadbhav Engineering Ltd. Vs. DCIT (OSD) (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Court: Gujarat High Court
Citation: Sadbhav Engineering Ltd. Vs. DCIT (OSD) [Special Civil Application No. 5846 & 5847 of 2010 date 20 July, 2010]
Brief : Reopening of tax assessment beyond four years on the basis of a retrospective amendment is not justified, if the assessee has fully and truly disclosed all the material facts necessary during the original assessment proceedings
Background:-The Gujarat High Court, in the case of Sadbhav Engineering Ltd. Vs. DCIT (OSD) [Special Civil Application No. 5846 & 5847 of 2010 date 20 July, 2010], quashing the notices issued under section 148 ...
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