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2016 (8) TMI 612 - SCH - Income TaxValidity of notice issued under section 201(1)/201(1A) - Held that:- HC order [2015 (11) TMI 408 - DELHI HIGH COURT] confirmed. No new information has come and the impugned notice that was issued on January 20, 2015, was on the basis of the same information in respect of which the notice dated February 17, 2014, had been issued. Thus, those proceedings which had ended and attained finality with the passing of the order dated December 5, 2014, of this court in cannot now be sought to be revived through this methodology adopted by the Assessing Officer. Even otherwise, in so far as the financial year 2007-08 is concerned, the period for completing the assessment under section 201(1)/201(1A) has expired on March 31, 2015. We do not find any merit in this petition. The special leave petition is, accordingly, dismissed.
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