Karnataka H.C : Reassessment proceedings under Section 147/148 of the Income Tax Act, 1961 for the A.Y. 20/03/2004 could not be undertaken on a mere change of opinion or audit objection raised by the internal auditors of the Department

High Court Of Karnataka CIT & Anr. vs. Gmr Holding Pvt. Ltd. Vineet Kothari & S.Sujatha, JJ I.T.A. No. 58/2012 Section 260A, 147/148, 143(3) Asst. Year 2003-2004 31st July, 2018 Counsel appeared: E.I. Sanmathi, Adv. for the Assessee.: K.S. Ramabadran, Adv.(Absent) for the Revenue JUDGEMENT Revenue has filed this appeal raising purported substantial questions of…

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