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Reassessment Notice for mere change of opinion is impermissible in law
Case Law Details
- Case Name
- NTPC Ltd. Vs Deputy Commissioner of Income Tax (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
NTPC Ltd.
versus
Deputy Commissioner of Income-tax
BADAR DURREZ AHMED AND R.V.EASWAR, JJ.
W.P.(C) Nos. 14458, 15688, 15693, & 15714 of 2006
Date of pronouncement – 07.03.2013
JUDGMENT
Badar Durrez Ahmed, J.
These writ petitions are in respect of notices issued under Section 148 of the Income Tax Act, 1961 seeking to reopen concluded assessments under Section 147 of the said Act. These petitions pertain to the assessment years 1999-2000, 2001-02, 2002-03 and 2003-04. All the impugned Section 148 notices were issued on 03.02.2006. Insofar as the...
