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Reassessment to disallow claim allowed earlier by change of opinion not permissible
Case Law Details
- Case Name
- Commissioner of Income-tax Vs Maruti Suzuki India Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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HIGH COURT OF DELHI
Commissioner of Income-tax
versus
Maruti Suzuki India Ltd.
Income Tax Appeal No. 1232 of 2009
Date of Pronouncement – 18.10.2012
JUDGMENT
S. Ravindra Bhat, J.
In this appeal the revenue challenges the Income Tax Appellate Tribunal’s (hereafter “Tribunal”) order dated 12.12.2008 by which it allowed the assessee’s appeal, quashing the reassessment proceedings instituted against it under section 147, Income-tax Act, 1963.
2. The relevant facts are that the assessee filed original return of income on 30.11.98 which was revised o...
