2013 (9) TMI 1148 - SCH - Income Tax

Validity of reopening of assessment - Held that - HC order confirmed 2012 (3) TMI 244 - BOMBAY HIGH COURT A.O. has not acted within his jurisdiction in purporting to reopen the assessment. Also A.O. was not entitled, when he disposed of the objections to travel beyond the ambit of the reasons which were disclosed to the assessee. - Decided in favour of assessee