Case Law Details
Case Name : DCIT Vs Vedanta Resources Private Limited (ITAT Kolkata)
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Kolkata
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DCIT Vs Vedanta Resources Private Limited (ITAT Kolkata)
Reopening Quashed for Borrowed Satisfaction Assessment Held Time-Barred – Revenue Appeal Dismissed
The Kolkata ITAT allowed the assessee’s cross-objection and quashed the reassessment proceedings on two independent legal grounds. First, the Tribunal held that the reopening under Section 147 was invalid as it was based purely on information from the Investigation Wing without any independent appli Please become a Premium member. If you are already a Premium member, login here to access the full content.
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