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Reassessment to check excess disallowance of deduction not justified if primary facts were disclosed during original assessment
Case Law Details
- Case Name
- Kalpataru Sthapatya Pvt. Ltd. Vs Income Tax Officer (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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HIGH COURT OF GUJARAT
Kalpataru Sthapatya (P.) Ltd.
Versus
Income-tax Officer, Ward 1(3)
Special Civil Application No. 16872 of 2011
September 28, 2012
JUDGMENT
N.V. Anjaria, J. – By way of present petition under Article 226 of the Constitution, the petitioner- assessee questioned the legality of assumption of jurisdiction by respondent-Income Tax Officer under section 147 read with section 148 of the Income-tax Act, 1961, and prayed to quash and set aside notice dated 18.03.2011 issued by the respondent to reopen the assessment for Assessment Year 2005-2006
2. Setting ...
