• Welcome to itatonline.org Forum.
 

News:

Contact details of departmental representatives is available.

Main Menu

Validity of reopening of assessment proceedings - DHC latest decision

Started by subash agarwal,Adv kolkata, October 04, 2015, 01:07:14 AM

Previous topic - Next topic

subash agarwal,Adv kolkata

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