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2023 (1) TMI 418 - HC - Income TaxReopening of assessment u/s 147 - Reason to believe - HELD THAT:- The jurisdictional ingredients for reopening assessment were not available with the concerned assessing officer. The conclusion reached by us is fortified by the view taken in the following judgments Kelvinator of India Limited [2010 (1) TMI 11 - SUPREME COURT] Suren International (P.) Ltd. [2013 (5) TMI 414 - DELHI HIGH COURT] and Wel Intertrade (P.) Ltd. [2008 (8) TMI 18 - HIGH COURT DELHI] Thus, for the foregoing reasons, we are not inclined to interfere with the impugned judgment passed by the Tribunal. According to us, no substantial question of law arises, in the present appeal, for our consideration.
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