Case Law Details
Case Name : Tata Communications Limited Vs DCIT (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Tata Communications Limited Vs DCIT (Bombay High Court)
Bombay High Court while quashing reassessment proceedings under section 148 of the Income Tax Act held that in the absence of any fresh tangible material, reassessment proceedings amounts to change of opinion for reviewing the earlier order, which is not permissible under the Act.
Facts- The petitioner filed its return of income u/s 139(1) of the Act on 24 November 2014 which was subsequently revised on two occasions namely on 17 March 2016 and 25 March 2016 which was further modified on 29 November 201
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.