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2022 (12) TMI 1466 - DELHI HIGH COURTReopening of assessment u/s 147 - allegation against the petitioner is that it has received bogus entry from an entry provider one Mr Ramesh Kumar Bagri - HELD THAT:- As would be evident upon perusal of the certificate CBI has stated that the amount was neither remitted nor credited from the accounts of the petitioner maintained with it. Insofar as the other certificate CBI makes the same assertion and goes on to confirm that the remittance was not made to the account number said to be maintained by Mr Ramesh Bagri. As we have before us, in the very least, the certificate dated 01.08.2022, which indicates that the petitioner had not remitted Rs.1,76,00,000/- on 12.08.2015 from its bank accounts maintained with CBI, it appears that, at least at this juncture, there was no information or material available with the concerned authority to trigger proceedings u/s 148/148A(d) of the Act.. List the matter on 11.04.2023.
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