2014 (9) TMI 1092 - SCH - Income Tax

Reopening of assessment - Held that - The proceedings initiated u/s 147 of the Act would not be rendered void on non-supply of such document for which confidentiality is claimed at this stage - assumption of jurisdiction on the part of the AO is based on fresh information, specific and reliable and otherwise sustainable under the law, challenge to reassessment proceedings warrant no interference Decided against Assessee. hc order confirmed 2014 (7) TMI 391 - GUJARAT HIGH COURT