| COURT: | ITAT Delhi |
| CORAM: | C. M. Garg (JM), G. D. Agrawal (VP) |
| SECTION(S): | 147, 148 |
| GENRE: | Domestic Tax |
| CATCH WORDS: | independent application of mind, Reopening |
| COUNSEL: | Ashwani Taneja |
| DATE: | October 31, 2014 (Date of pronouncement) |
| DATE: | November 7, 2014 (Date of publication) |
| AY: | 2004-05 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 147 Reopening solely on the basis of information received from the investigation wing & without independent application of mind is void | |
The AO proceeded to initiate proceedings u/s 147 of the Act and to issue notice u/s 148 of the Act on the basis of information received from Investigation Wing of the department in the form of a CD prepared by …
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