Case Law Details
Case Name : United Phosphorus Ltd. Vs. Additional Commissioner Of Income Tax (Gujarat High Court)
Appeal Number : Special Civil Application No. 3352 of 2001
Date of Judgement/Order : 08/03/2011
Related Assessment Year : 1966-97
Courts :
All High Courts Gujarat High Court
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From the reasons recorded, it is apparent that the Assessing Officer has reopened the assessment mainly on three grounds. Firstly, that the income referred to in the said ground viz., income from rent, export incentive, advance licence benefit receivable, pass book benefit receivable, exchange rate difference, refund of sales tax, refund of elec
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Its a clear case of mere change of opinion as the all the issues were discussed in assessment and no new facts brought on record.