Case Law Details
Case Name : Maruti Suzuki India Ltd. Vs Deputy Commissioner (Delhi High Court)
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All High Courts Delhi High Court
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Maruti Suzuki India Ltd. Vs Deputy Commissioner (Delhi High Court)
Delhi High Court held that reopening of an assessment under section 147 of the Income Tax Act merely on the basis of communication from ACIT, without independent application of mind, is invalid and liable to be set aside.
Facts- The writ petitioner impugns the reassessment action initiated by the respondent u/s. 147/148 of the Income Tax Act, 1961 pertaining to Assessment Year 2009-10. Petitioner stated that they have made appropriate disclosures along with the Return of Income including the
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