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Case Law Details

Case Name : PCIT Vs Karan Polymers Pvt. Ltd (Calcutta High Court)
Related Assessment Year : 2011-12
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PCIT Vs Karan Polymers Pvt. Ltd (Calcutta High Court)

Short issue involved in the instant case is whether assumption of jurisdiction by PCIT under Section 263 of the Act was justified.

The learned Tribunal noted that the issue based on which the PCIT assumed jurisdiction under Section 263 of the Act was the very same issue which was the subject matter of the reopening proceedings which was done by the Assessing Officer under Section 148 of the Act. The learned Tribunal also noted that the

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