Reopening is bad in law if it is by relying on the same set of material and the audit objection and using the same materials
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Reopening is bad in law if it is by relying on the same set of material and the audit objection…
CIT Vs. Kelvinator of India Ltd. 2010 320 ITR 561 (SC)
No new material or facts came to the knowledge of the assessing officer- Reopening is invalid
No new material or facts came to the knowledge of the assessing officer- Reopening is invalid There are various cases…
Reopening on the same set of facts which was available earlier is invalid: Calcutta High Court
Reopening on the same set of facts which was available earlier is invalid: Calcutta High Court There are various cases…
