This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Reopening u/s. 147 based on communication without independent application of mind is invalid
Case Law Details
- Case Name
- Maruti Suzuki India Ltd. Vs Deputy Commissioner (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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 filing of an Audit Report, Form No. ...
Author Info
