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Reassessment Beyond Four Years Justified for Incomplete Disclosure of Material Facts
Case Law Details
- Case Name
- ACIT Vs Dalmia Cement (Bharat) Limited (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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ACIT Vs Dalmia Cement (Bharat) Limited (Madras High Court)
Re-Assessments Possible even after concluded assessment u/s 153A: Madras High Court’s Landmark Ruling in ACIT v. Dalmia Bharat Ltd.
Overview: This is a significant tax law case concerning the reopening of income tax assessments beyond the normal limitation period of four years. The Division Bench of the Madras High Court comprising Justice G.R. Swaminathan and Justice M. Jothiraman reversed the Single Judge’s order and allowed the Income Tax Department to reopen assessments in what appeared to be a potenti...
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