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Reopening based on factual inadvertent error not sustainable
Case Law Details
- Case Name
- Dr. Ajit Gupta Vs ACIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07 to 2009-10
- Courts
- All High Courts, Delhi High Court
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Brief of the Case
Delhi High Court held In the case of Dr. Ajit Gupta vs. ACIT that the reason for reopening of the assessment was a mistaken factual premise that the Assessee had changed the system of accounting from the mercantile to the cash system. It was more than adequately explained by the Assessee that this was an inadvertent error. The Assessee has convincingly shown that he has consistently been following the mercantile system of accounting not only for AYs in question but for the earlier and later AYs as well. Hence reopening based on factual inadvertent error is not sustainable in...
