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2004 (5) TMI 23 - HC - Income TaxReopening of assessment - reason to believe that there was any escapement of income chargeable to tax - petitioner receives commission from airlines, for booking with hotels, airlines, railways and other transporters for tourists - claim was made under section 80HHD - The relevant facts were taken into consideration by the Assessing Officer while making the assessment which we have indicated hereinabove and, therefore, there is no question of any escapement of income chargeable to income-tax. Therefore, in our opinion, this is a case of wrongful assumption of jurisdiction and as such the notices, the speaking orders and the assessment orders made in pursuance of the notices are required to be quashed and set aside and are accordingly set aside. - The petition is allowed
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