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2015 (10) TMI 808 - HC - Income TaxReopening of assessment - information from the Office of the DIT (Inv.)-1, New Delhi has been received that the assessee M/s Shri Govind Kripa Builders P. Ltd. has received an accommodation entry in to its Bank account from different companies/concerns during the financial year 2007-08 relevant to asstt. Year 2008-09 so as to introduce its unaccounted money into its accounts - Held that:- It is seen that the ITAT has in the impugned order for the Assessment Year 2008-09 [2015 (10) TMI 798 - ITAT DELHI] relied upon the judgment of this Court in Signature Hotels P. Ltd. v. ITO [2011 (7) TMI 361 - Delhi High Court] and come to the conclusion that the Assessing Officer did not apply his own mind to the information and the materials forming the basis of the information. The Court finds no legal error whatsoever in the ITAT coming to the above conclusion. In the facts and circumstances of the present case, no substantial question of law arises for determination by the Court. - Decided in favour of assessee.
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