Delhi H.C : Where assessment was reopened on ground that assessee was involved in bogus entries but reasons recorded for reopening did not mention who had given bogus entries, reopening of assessment could not be sustained

High Court Of Delhi CIT, IV vs. Insecticides (India) Ltd. Assessment Years : 2002-03 To 2003-04 Section : 68 Badar Durrez Ahemed And Vibhu Bakhru, JJ. IT Appeal Nos. 608 & 609 Of 2012 May  20, 2013 JUDGMENT Badar Durrez Ahmed, J. – These appeals by the revenue are directed against the order dated 12.10.2011 passed…

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