Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 580 - HC - Income TaxReopening of assessment u/s 147 - HELD THAT:- As initiated for the same reasons, is factually correct, but the same does not render the proceedings to be illegal. Since the proceedings are for different assessment years, the argument so zealously advanced, is untenable. So far as the satisfaction of the concerned Ao and the Commissioner, Income Tax is concerned, a perusal of the pages Nos.65 to 69 available on record clearly suggests that both the authorities have applied their mind objectively and to the fullest extent required under the law. No other argument was advanced by the learned counsel for the petitioner. This Court does not find the impugned notice to be void or without jurisdiction in any manner. The writ petition, therefore, fails.
|