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2010 (2) TMI 944 - HC - Income TaxValidity of Reopening of assessment – non satisfaction of condition laid u/s 147 - order passed by the Commissioner of Income-tax (Appeals) was reversed by the Tribunal on February 20, 2009 - notice for reopening of the year under consideration was issued on March 16, 2009 – Held that:- If the Department had any grievance against the order of the Tribunal, the Department should have filed tax appeal before this court challenging the said order. It could not give any rise to the reopening of the assessment as there is no failure or omission on the part of the petitioner nor can it be said that there is change of opinion - Assistant Commissioner has no jurisdiction to reopen the assessment as the conditions precedent laid down under section 147 are not satisfied
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