Case Law Details
Case Name : Dalmia Pvt. Ltd. Vs Commissioner of Income Tax (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Dalmia Pvt. Ltd. Vs CIT (Delhi High Court)- It is well settled that audit objection on the point of fact can be a valid ground for reopening of assessment. In the case of New Light Trading Co. vs. Commissioner of Income Tax, (2002) 256 ITR 391 (Del), a Division Bench of this court after referring to the decision of Supreme Court in CIT vs. P. V.S. Beedies Pvt. Ltd. (1999) 237 ITR 13 (SC), has held as under (at page 393) :“In the case of P. V. S.
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