Case Law Details
Case Name : DCIT Vs Ever-smile Construction Co Pvt. Ltd. (ITAT Mumbai)
Related Assessment Year : 2001- 2002
Courts :
All ITAT ITAT Mumbai
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DCIT Vs. Eversmile Construction Co Pvt Ltd (ITAT Mumbai)- The Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Vs. CIT [(1998) 229 ITR 383 (SC)] has held that the Tribunal has the jurisdiction to examine a question of law which arises from the facts as found by the authorities below and having a bearing on tax liability of the assessee notwithstanding the fact that it was not raised before the learned CIT(A).
The purpose of assessment proceedings is to assess correctly the tax liability of an asses
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