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Idea Cellular vs. DCIT (Bombay High Court)

COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: February 24, 2008 (Date of publication)
AY:
FILE:
CITATION:

Where all the material facts were placed before the AO and he raised questions thereon, Explanation 1 to s. 147 has no application. Further, the argument that because there was no discussion in the assessment order, the AO had not applied his mind or expressed an opinion is not acceptable.