Allowing the petition the Court held that ; Details of income submitted during scrutiny assessment-Reassessment notice based on same facts was held to be not valid . ( AY. 2012-13)
Giriraj Steel v. DCIT (2018) 402 ITR 204 (Guj) (HC)
S. 147 : Reassessment –With in four years-Details of income submitted during scrutiny assessment-Reassessment notice based on same facts was held to be not valid .[ S. 148 ]