| COURT: | Calcutta High Court |
| CORAM: | I. P. Mukerji J |
| SECTION(S): | 147 |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Escapement of Income, Reopening |
| COUNSEL: | R. N. Dutta |
| DATE: | September 29, 2014 (Date of pronouncement) |
| DATE: | October 5, 2014 (Date of publication) |
| AY: | 2009-10 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| “Escapement of income” in s. 147 should be given a strict construction | |
In my opinion “escapement of income” should be given a strict construction. Not only should it not be used to justify a change of view it should not be used to reopen an assessment on facts, information, documents which were …
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