Case Law Details
Case Name : CIT Vs Spirit Global Construction Pvt. Ltd. (Delhi High Court)
Appeal Number : ITA 191/2018
Date of Judgement/Order : 18/07/2023
Related Assessment Year : 2010-11
Courts :
All High Courts Delhi High Court
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CIT Vs Spirit Global Construction Pvt. Ltd. (Delhi High Court)
Delhi High Court held that the reasons disclosed for re-opening do not allude to the material that was available to the AO which persuaded him to form a belief that income had escaped assessment. Hence, prerequisite b
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