Case Law Details
Case Name : Rambagh Palace Hotels Private Limited Vs Deputy Commissioner of Income Tax (Delhi High Court)
Appeal Number : W.P.(C) 7023/2010, W.P.(C) 8825/2011, W.P.(C) 7206/2012
Date of Judgement/Order : 10/01/2013
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Whether a complaint filed by one of the directors before the Common Law Board alleging irregularities such as illegal siphoning off of the company’s funds by two other directors constitutes tangible material, on the basis of which reopening U/s 147 is possible?
If the complaint can constitute tangible material for reopening the assessments of the hotel, it can equally constitute tangible material giving rise to the belief that the amounts allegedly siphoned off by the present petitioners from the hotel had
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