Case Law Details
Case Name : Troikaa Pharmaceuticals Limited Vs ACIT (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Troikaa Pharmaceuticals Limited Vs ACIT (Gujarat High Court)
Gujarat High Court held that reopening of assessment under section 148 of the Income Tax Act beyond the period of four years in absence of full and true disclosure of material facts is bad in law.
Facts- The case of the petitioner was selected for scrutiny assessment and notice u/s.142(1) of the Act was issued. The petitioner-assessee, in response to such notice submitted various details. AO after considering the Order Sheet Entry dated 23.0
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