Case Law Details
Case Name : CIT Vs The Simbhaoli Sugar Mills Limited (Delhi High Court)
Appeal Number : ITA Nos. 1391/2009
Date of Judgement/Order : 09/03/2011
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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CIT Versus The Simbhaoli Sugar Mills Limited (Delhi HC) Reassessment proceedings under Section 147 read with 148 of the Act cannot be initiated merely based on the audit report . An audit is principally intended for the purpose of satisfying the auditor with regard to sufficiency of rules and procedu
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