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2023 (11) TMI 46 - DELHI HIGH COURTValidity of reopening of assessment - allegation against the petitioner that it has received bogus entry from an entry provider i.e., one Mr Ramesh Kumar Bagri - HELD THAT:- A mistake has been made in triggering reassessment proceedings against the petitioner as correspondence from the Office of the Deputy Director of Income Tax (Investigation). Unit-II. Faridabad, as now evident that during the financial year under reference, no transactions have been carried out by the assessee with Sh. Ramesh Kumar Bagri and his name was inadvertently mentioned by the Investigation Wing in the report due to similarity in the names. Thus reassessment against the petitioner cannot continue. Decided in favour of assessee.
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