Case Law Details
Case Name : VE Commercial Vehicles Ltd Vs DCIT (ITAT Delhi)
Related Assessment Year : 2013-13
Courts :
All ITAT ITAT Delhi
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VE Commercial Vehicles Ltd Vs DCIT (ITAT Delhi)
ITAT Delhi held that reopening of assessment beyond four years period is invalid as there was no failure on the part of the assessee to disclose fully and truly all the material facts necessary for the assessment.
Facts-
The assessee has mainly taken up the issue of reopening of assessment under section 148 of the Income Tax Act. CIT(A) has ruled the decision in favour of the revenue. Being
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