July 2017

Section 143, Section 147, Section 80-IA, Section 80-IB

Delhi H.C : Where audited accounts were already available with Assessing Officer and formed part of assessment record, merely suggesting that there was failure on part of assessee to compute and declare true taxable income without further clarification would not satisfy reopening assessment after limitation period of four years.

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High Court Of Delhi Oracle India (P.) Ltd. vs. ACIT, Circle 13(1), New Delhi Section 143, 80-IA, 80-IB and 147

Section 147, Section 143, Section 148

Gujarat H.C : Merely because reasons recorded by Assessing Officer proceeded on same basis on which Assessing Officer initially desired to make additions but which failed on account of setting aside order of assessment, it would not preclude Assessing Officer from carrying out exercise of reopening of assessment

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High Court Of Gujarat Krishna Developers & Company Vs. DCIT, Circle-7(2) Section 147, 143 and 148 Assessment year 2012-13 Akil

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