Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2017 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1586 - GUJARAT HIGH COURTValidity of reopening of assessment u/s 147 - reasons to believe - Held that:- the finding of fact is that the Assessing Officer had an occasion to examine the details. The finding makes it clear that the Assessing Officer had an occasion to examine the details. In fact, it is mentioned that the details were considered not only by the Assessing Officer but also by CIT (Appeals). This is purely a finding of fact recorded by the Appellate Tribunal. In fact, in paragraph 22, it is reiterated that the authorities had examined various details and had come to a different conclusion. The findings which we have quoted above are not shown to be perverse. Hence, no substantial question of law arises.
|