Karnataka H.C : the Tribunal was correct in upholding levy of tax on a different issue, which was not a subject matter for re-opening the assessment and moreover the reason recorded for the re-opening of the assessment itself does not survive

High Court Of Karnataka N Govindaraju vs. ITO, Ward – 8(2), Bangalore Assessment Year : 2004-05 Section : 147, 148, 48, 55, 2(22B), 37(1) Vineet Saran And Mrs. S. Sujatha, JJ. IT Appeal No. 504 Of 2013 July 1, 2015 JUDGMENT Vineet Saran, J. – The primary question that requires determination in this appeal is that…

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