Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2003 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (5) TMI 47 - HC - Income Tax"Whether, Tribunal was justified in holding that the reopening of the assessment under section 147(b) was bad in law?" - "Whether, Tribunal was justified in holding that the reopening of the assessment under section 147(b) of the Income-tax Act, 1961, was valid?" - the first question is answered in the negative, i.e., against the assessee and in favour of the Revenue and the second question, is answered in the affirmative, in favour of the Revenue and against the assessee.
|