Hinduja Foundation v. ITO (2019) 262 Taxman 111 (Bom.)(HC)

S. 147 : Reassessment –With in four years- An issue which was never examined by Assessing Officer during original scrutiny assessment, reopening of assessment was justified . [ S.11, 13 , 148]

Dismissing the petition of the assessee the Court held that, donation received and reimbursement of expenses was not examined during original assessment proceedings. Accordingly an issue which was never examined by Assessing Officer during original scrutiny assessment, reopening of assessment was justified.  (AY. 2013 -14)