Delhi H.C : the sole basis for the reassessment notice, i.e. the statement made by Mr. Sanjay Rastogi that he and his associates provided bogus entries to various entities, could not have been the basis for valid reassessment notice
High Court Of Delhi Amsa India (P.) Ltd. vs. CIT, Delhi Section 68, 147 Assessment years 1997-98 to 2001-02 S. […]