Narendra Manpuria vs DCIT

Authority: ITAT Tribunal/Court: Kolkata Date: 2018-06-01 AY: 2008-09 Section: 250, 147, 234B, 144A, 133(6), 131, 14A, 154, 148 Acts: Income Tax Act 1961 Result: Assessee Citation: 618Taxpundit59 Justices: J.Sudhakar Reddy, AM & Madhumita Roy , JM Appeal No: ITA No.625/Kol/2015
Whether reassessment proceedings initiated under Section 147 of the Income Tax Act, 1961, based solely on a re-examination of the same material available in the original assessment record, without any fresh tangible material, are valid? --- Held No. Whether reassessment can be initiated on an issue that was specifically examined under directions from the Additional Commissioner under Section 144A during the original assessment? --- Held No.

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