S.147 : Reassessment-After the expiry of four years- Reopened on the ground that in another assessee where similar claim with the same housing project – No failure on the part of the assessee to disclose truly and fully all relevant facts – reassessment held to be invalid. [80IB(10)]
PCIT v. Vaman Estate (2020) 113 taxmann.com 405 (HC) Editorial: SLP of revenue is dismissed , due to low tax effect , (SLP No.22927/2019 dt.06/09/2019)(2019)416 ITR 135(St.) (SC) (2020) 113 taxmann.com 406/ 269 Taxman 196 (SC)