Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2008 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (10) TMI 16 - HIGH COURT DELHIRe-assessment proceedings under Section 147/143(3) – validity- no new material had come before the Assessing Officer which could have enabled him to have reasons to believe that any income had escaped assessment - re-consideration of the material already available on record at the time of completion of the original assessments, is not justified - Consequently, the re-assessment completed by the Assessing Officer under Section 147/143(3) are quashed – revenue’s appeal dismissed
|