Case Law Details
Case Name : Citicorp Trustee Company Ltd. Vs DCIT (ITAT Mumbai)
Appeal Number : I.T.A. No. 784/Mum/2023
Date of Judgement/Order : 21/08/2023
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Mumbai
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Citicorp Trustee Company Ltd. Vs DCIT (ITAT Mumbai)
ITAT Mumbai held that the material/information on which AO have re-opened the assessment is no longer existing being legally incorrect. Hence, action of AO to have issued notice of re-opening of assessment u/s 148 of the Act its
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