Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 242 - AT - Income TaxReopening of assessment - Held that:- Reopening is bad in law for the reason that there are no tangible materials to form reason to believe that income has escaped assessment and the reopening is bad in law for the reason that the assessment cannot be reopened based on the same set of facts which were already on record. Thus, we hold that the reopening is bad in law. - Decided in favour of assessee.
|