Case Law Details
Case Name : In divest Pte Ltd., Singapore Vs Additional Director of Income Tax (Bombay High Court)
Appeal Number : Writ Petition No. 315 of 2012
Date of Judgement/Order : 13/03/2012
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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If the test of whether there exists any tangible material were to be applied in the present case, it would be evident that the Assessing Officer has not acted within his jurisdiction in purporting to reopen the assessment in exercising the powers conferred by Section 148. There was a disclosure clearly by the assesse
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