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Case Law Details

Case Name : Oracle Financial Services Software Limited Vs DCIT (Bombay High Court)
Appeal Number : Writ Petition No. 3551 of 2019
Date of Judgement/Order : 10/01/2022
Related Assessment Year : 2014-15
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Oracle Financial Services Software Limited Vs DCIT (Bombay High Court)

Existence of the reason to believe that income chargeable to tax has escaped assessment is a jurisdictional condition for invoking the power under section 147 of the Act, 1961, both within and beyond a period

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