Case Law Details
Case Name : M/S Banke Bihari Properties Pvt. Ltd Vs ITO (ITAT Delhi)
Appeal Number : ITA No. 5128/Del/2015
Date of Judgement/Order : 22/04/2016
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Delhi
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Brief of the case:
While the CIT may have proceeded on the basis that the reopening of the assessment was valid, this does not satisfy the requirement of law that prior to the reopening of the assessment, the AO has to, applying his mind to the materials, conclude
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