Case Law Details
Case Name : Chandra Global Finance Ltd Vs ITO (Delhi High Court)
Related Assessment Year : 2014-15
Courts :
All High Courts Delhi High Court
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Chandra Global Finance Ltd Vs ITO (Delhi High Court)
Delhi High Court held that reopening of assessment u/s. 148 of the Income Tax Act unsustainable as PCIT already decided the matter in favour of the assessee while invoking revisionary powers u/s. 263 of the Income Tax Act. According, reassessment action quashed.
Facts- Petitioner is a company and is an Income Tax Assessee for the AY-2014-15. Petitioner was selected for scrutiny u/s. 143(3) of the Act. During the course of assessment proceedings, petitioner was, inter alia, asked about the share ho
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