Case Law Details
Case Name : M/s. Apeejay Education Society & others Vs ACIT (ITAT Amritsar)
Related Assessment Year : 2006-07 & 2007-08
Courts :
All ITAT ITAT Amritsar
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Brief of the Case
ITAT Amritsar held in the case of M/s. Apeejay Education Society & others vs. ACIT that in the present case, the reassessment is to be initiated after expiry of four years from the end of the relevant assessment year, so proviso to sec.147 need to be complied with. It remains undisputed that in the reasons recorded by the AO, there is no allegation, much less any specific one, regarding any alleged failure on the part of the assessee to disclose fully and truly all material facts necessary for his assessment. Even there is not a whisper of an allegation by the AO in the r...
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