2018 (7) TMI 960 - SCH - Income Tax

Reopening of assessment - assessment done on the basis of material found during the course of survey and not on the basis of annulled assessment u/s 143(3)- Held that - SLP dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition, with delay condoned. Pending applications, if any, were disposed of. No representation was made by the respondent.