Case Law Details
Case Name : Jaguar and Company Pvt Ltd Vs DCIT (ITAT Delhi)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Delhi
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Jaguar and Company Pvt Ltd Vs DCIT (ITAT Delhi)
ITAT Delhi held that reopening of assessment under section 147 of the Income Tax Act unjustified in absence of failure on the part of the assessee to disclose fully and truly all the material facts.
Facts- The assessee vide the present appeal has mainly contested reopening of the impugned assessment and passing the impugned order u/s 147, in as much as, the statutory conditions as stipulated u/s 147 to 151 have not been complied with.
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