Case Law Details
Case Name : Commissioner of Income Tax Vs M/s. Baer Shoes (India) Pvt. Ltd. (Madras High Court)
Appeal Number : Tax Case (Appeal) No. 706 of 2010
Date of Judgement/Order : 03/08/2010
Related Assessment Year :
Courts :
All High Courts Madras High Court
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The judgement of the Supreme Court is an expression of opinion on the interpretation of statute. Merely because a judgement has been rendered, the same cannot be a ground for reopening the assessment u/s 147 as it amounts to a change of opinion. Austin Engineering 312 ITR 70 (Guj) followed).
In the High Court of Judicature at Madras Dated: 03.08.2010
Coram:-
THE HONOURABLE MR. JUSTICE F.M.IBRAHIM KALIFULLA and
THE HONOURABLE MR. JUSTICE M.M.SUNDRESH
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