Tag Archives: reopening

No reopening of case after 4 years if there is no fresh material

  Reopening based on retrospective amendment after 4 years not permissible in absence of failure in disclosure of material facts by assessee IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI M/s.Golden Tobacco Limited Vs  The Jt.Commissioner of Income-tax Date of Pronouncement :28. 10.2015 The perusal of `Reasons’ would show that, again, these `Reasons’… Read More »