Validity of reopening of assessment proceedings - DHC latest decision

[subash agarwal,Adv kolkata]

Commissioner of Income Tax – II Versus M/s. Multiplex Trading & Industrial Co. Ltd.
ITA no. 356/2013
Order Dated.- September 22, 2015
Dr. S. Muralidhar And Vibhu Bakhru, JJ.

Validity of reopening of assessment proceedings

1)Assessment was re-opened based on information received by the AO from the Investigation Wing.
   Why Reopening was held to be invalid ?

2) If the  safeguards as per GKN driveshaft were flouted , will it invalidate the exercise of   jurisdiction under Section 147 and 148 of the Act?

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