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Reopening Challenge Rejected; Revenue Difference Issue Sent Back
Case Law Details
- Case Name
- Salgaocar Mining Industries Pvt Ltd. Vs DCIT (ITAT Panaji)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-2007
- Courts
- All ITAT, ITAT Panaji
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Salgaocar Mining Industries Pvt Ltd. Vs DCIT (ITAT Panaji)
Fresh Legal Challenge to Reopening Rejected; Revenue-Difference Addition Remanded on Natural Justice Grounds: ITAT Panaji
The Panaji Bench of the Income Tax Appellate Tribunal, Panaji Bench partly allowed the appeal of Salgaocar Mining Industries Pvt. Ltd. for AY 2006-07, admitting relief only on the ground of natural justice and remanding the issue of alleged difference in business receipts to the CIT(A) for fresh adjudication.
The assessee challenged a best judgment reassessment u/s 144 r.w.s. 147, wherein the AO had...
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