Bombay H.C : Reassessment to recompute book profits under section 115JB
High Court Of Bombay DIL Ltd. vs. ACIT, Circle 6(2) Assessment Year : 2004-05 Section : 115JB, 147 Dr. D.Y. […]
Sec. 115JB, Section 147
failure to disclose fully
Section 147, Section 32
Delhi H.C : Reassessment on ground that assessee had claimed depreciation even when business had not commenced not justified when assessee had furnished full particulars
HIGH COURT OF DELHI Vatika Ltd. Vs. ITO, ward 17(2) Assessment years : 2002-03 Section : 32, 147 SANJIV KHANNA
Section 147
Gujarat H.C : Reassessment Not Vaild if AO did not mention failure of assessee to disclose fully and truly all material
High Court Of Gujarat Kanak Fabrics VS. ITO Assessment Year : 1989-90 Section : 147 Ms. Harsha Devani And H.B.
Section 147
Gujarat H.C : No deemed failure provision for reassessment under sec. 147
High Court Of Gujarat Sadbhav Engineering Ltd. Vs. DCIT Assessment Year : 2003-04 & 2004-05 Section : 147 D.A. Mehta
