GOLDEN TOBACCO LTD. vs JOINT COMMISSIONER OF INCOME TAX

Authority: ITAT Tribunal/Court: Mumbai Date: 2015-10-28 AY: 2005-06, 2006-07 Section: 143(3), 147, 148, 143, 139, 142, 41(B), 43B Acts: Income Tax Act 1961 Result: Assessee Citation: (2016) 48 ITR (Trib) 0132 (Mumbai) Justices: SAKTIJIT DEY, JM & ASHWANI TANEJA, AM Appeal No: ITA No. 5858 & 5859, /Mum/2012
Whether reassessment proceedings under section 147 were valid when initiated after four years without fresh tangible material and without allegation of failure to disclose material facts --- Held No, reassessment quashed.

šŸ”’ Direct Access Blocked

For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.

AI Deep Dive
0/5 selected

Membership Required

Unlock official PDFs for all landmark cases.

JOIN NOW āž”
Shopping Cart