Case Law Details
Case Name : Standard Builders Vs ACIT (ITAT Chennai)
Appeal Number : ITA No. 287/Chny/2019
Date of Judgement/Order : 04/03/2022
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Chennai
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Standard Builders Vs ACIT (ITAT Chennai)
ITAT held that reopening could not be done in a mechanical manner and on a mere change of opinion. Further, in case of reopening beyond 4 years, the revenue must allege that there was failure on the part of the assessee to disclose material facts. We find that the imp
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