Case Law Details
Case Name : CIT Vs Kultar Exports (Delhi High Court)
Related Assessment Year : 23/05/2014
Courts :
All High Courts Delhi High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
CIT Vs Kultar Exports (Delhi High Court)
In the present case the retrospective amendment was introduced after the original assessment. The introduction of the amendment occasioned the re-assessment. The reassessment order gave effect to the amendment. The assessee was content; it accepted this order which became final. In these circumstances, the reassessment order cannot be sought to be indicted in as much as the finality which attaches itself to the reassessment order cannot be affected, merely because a later
judgm
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.