Commissioner of Income Tax – II Versus M/s. Multiplex Trading & Industrial Co. Ltd.
ITA no. 356/2013
Order Dated.- September 22, 2015
Dr. S. Muralidhar And Vibhu Bakhru, JJ.
Validity of reopening of assessment proceedings
1)Assessment was re-opened based on information received by the AO from the Investigation Wing.
Why Reopening was held to be invalid ?
2) If the safeguards as per GKN driveshaft were flouted , will it invalidate the exercise of jurisdiction under Section 147 and 148 of the Act?
Read here
http://subashagarwal.blogspot.in/search?q=multiplex