Case Law Details
Case Name : A.C.I.T., Circle-2(1) Vs M/s. BNK E Solution Pvt.Ltd. (ITAT Kolkata)
Appeal Number : I.T.A No. 1613/Kol/2016
Date of Judgement/Order : 15/05/2017
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Kolkata
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Hon’ble Supreme Court in the case of CIT Kelvinator India Ltd. 320 ITR 561 (SC), has held that for reopening of the assessment, the AO should have in its possession ‘tangible material’. The term ‘tangible material’ has been understood and explained by various courts subsequently. There has been unanimity of the courts on this issue t
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