Case Law Details
Case Name : Replika Press Pvt. Ltd. & Anr Vs. ACIT (Delhi High Court)
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Replika Press Pvt. Ltd. & Anr Vs. ACIT, WP(C) 13838/2009, Date of order: 22-01-2013, High Court of Delhi
This is a clear case of change of opinion as also a case which was beyond the jurisdiction of the revenue audit which had pointed to the so-called discrepancies on points of law, particularly, on an interpretation of Section 10B of the said Act.
Insofar as the change of opinion is concerned, it is writ large from the records of the case. The Assessing Officer had specifically raised a query with regard to the supplies made in the domestic tariff area and the petitioner / assessee had gi...
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There are land mark judgments on the principle of “change of opinion” but department always use their discrationary power and never consider the case of the assessee.