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Posted on by editor
COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS: , , ,
COUNSEL:
DATE: September 29, 2014 (Date of pronouncement)
DATE: October 5, 2014 (Date of publication)
AY: 2006-200
FILE: Click here to view full post with file download link
CITATION:
The formal reasons given in support of reopening the case cannot be added to or subtracted from or improved in the affidavit-in-opposition

In Hindustan Lever Ltd. Vs. R.B. Wadkar, Assistant Commissioner of Income-Tax And Others (No.1) reported in 268 ITR 322 (Bombay) and Aroni Commercials Ltd. Vs. Deputy Commissioner of Income-Tax And Another reported in (2014) 362 ITR 403(Bom) both Division Bench …

Asiatic Oxygen Limited vs. DCIT (Calcutta High Court) Read More »

Posted on by editor
COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS: ,
COUNSEL:
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 …

Debashis Moulik vs. ACIT (Calcutta High Court) Read More »