Case Law Details
Case Name : CIT Vs M/s Schwing Stetter India P Ltd (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Brief of the case:
Madras High Court held in CIT Vs M/s Schwing Stetter India P Ltd that the case only be opened for re-assessment u/s 147 only if there was a tangible material in the hand of AO , it could not be opened just because of the change in the opinion of AO.
Facts of the case:
The assessee was engaged in the business of manufacturing concrete mixtures, concrete pumps, etc and filed ROI declar
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