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Case Law Details

Case Name : CIT Vs Aslam Ulla Khan (Karnataka High Court)
Related Assessment Year :
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RELEVANT PARAGRAPH

8. The appeal had been admitted to examine the following question of law :

(1) Whether, the Tribunal was correct in holding that the Assessing officer had to record his reasons and based on those reasons form his opinion that the income has escaped assessment by relying on two judgements of this Honourable Court in 133 JTJ? 199 and 155 ITR 748 before reopening assessments when Section 147 has been amended by

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