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Deputy Director of Income-Tax and others Versus Sumitomo Mitsui Banking Corporation

2016 (11) TMI 805 - SUPREME COURT OF INDIA

Reopening of assessment - bad debts written off - Held that:- The assessee has disclosed that the bad debts were transferred to Kotak Mahindra Bank Ltd. for realization, the authority recording the reasons prior to issuance of notice under section 14 .....

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ffect from April 1, 1989. If that be so, we find no fault with the notice issued. Consequently, we allow this appeal by setting aside the order of the High Court and dismissing the writ petition filed by the respondent-assessee challenging the said n .....

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challenge the reassessment order dated December 24, 2010. - Civil Appeal No. 6998 of 2016 - Dated:- 26-7-2016 - Ranjan Gogoi And Prafulla C. Pant, JJ. For the Appellant : K. Radhakrishnan, Senior Advocate ( Rupesh Kumar, Ms. Gargi Khanna, Amarjeet, .....

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Writ Petition (LOD) No. 140 of 2011 by which the reopening of the assessment of the respondent-assessee (Sumitomo Mitsui Banking Corporation) sought to be made by issuing a notice under section 148 of the Income-tax Act, 1961 has been interfered wit .....

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