Petitioner challenged reassessment initiation alleging it was based on a mere change of opinion. Court held material indicated in order supported reassessment, rejecting petition.
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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH.
C.W.P. No.1793 of 2011 Date of decision: 31.01.2011
Inder Kumar Singla.
-----Petitioner.
Vs.
Income Tax Officer, Kurukshetra.
-----Respondent.
CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL
Present:Mr. Ashwani Kumar Chopra, Sr. Advocate with Mr. G.S. Sullar, Advocate for the petitioner. ---
ADARSH KUMAR GOEL, J.
C.W.P. No.1793 of 2011
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C.W.P. No.1793 of 2011
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the alleged escapement of income before the statutory authorities
in accordance with law.
(ADARSH KUMAR GOEL) JUDGE
January 31, 2011 ( AJAY KUMAR MITTAL ) ashwani JUDGE
1 issue framed by the court
Whether the initiation of reassessment proceedings solely on a change of opinion constitutes a valid ground for proceedings.
1 provisions across 1 enactments
Inder Kumar Singla
Income Tax Officer, Kurukshetra
Adarsh Kumar Goel
Ajay Kumar Mittal
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
