Case Law Details
Case Name : Ester Industries Ltd. Vs Union of India And Ors. (Delhi High Court)
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All High Courts Delhi High Court
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HIGH COURT OF DELHI
Ester Industries Ltd.
versus
Union of India
WP (C) No. 7482 of 2011
Date of Pronouncement – 28.01.2013
JUDGMENT
R.V. Easwar, J. – In this writ petition, the petitioner challenges the notice issued under section 148 of the Income Tax Act, 1961 reopening the assessment issued on 6-3-2009 and seeks quashing of the same as also the order passed on 23-9-2011 pursuant to the notice, rejecting the petitioner’s objections.
2. In respect of the assessment year 2004-05, the assessment of the petitioner, which is a company engaged in the manufactur...
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If assessment are reopened basing on retrospective amendments no finality can be reached and in the long run the assessees will lose faith in the system of assessments itself.