Case Law Details
Advocate Akhilesh Kumar Sah
ITO Vs TechSpan India Private Ltd. & Anr. (Supreme Court of India)
Reopening Of A Completed Assessment Not Allowed On A Issue Which Was Based On Nothing But A Change Of Opinion On The Same Facts And Circumstances Which Were Already In Knowledge Of Income Tax Officer Even During The Original Assessment Proceedings
In ITO vs. TechSpan India Private Ltd. & Anr. [Civil Appeal No. 2732 Of 2007, decided on 24.04.2018], appeal had been preferred before Supreme Court against the final judgment and order dated 24.02.2006 passed by the High Court of Delhi in W.P.(C) No 14376 of 2005 whereby a Division Bench of the High Court, while allowing the petition filed by the Respondent herein, quashed the notice dated 10.02.2005 issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the IT Act’) and the order dated 17.08.2005 passed by the Income Tax Officer.
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