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2011 (7) TMI 275 - SCH - Income Tax
Re-opening of assessment held to be justified - it would be open for the assessee to raise all contentions with regard to the amount of ₹ 98.46 lakhs being offered for tax as well as it s contention on Section 14A of the Income Tax Act, 1961
The Supreme Court of India in 2011 (7) TMI 275 - SC upheld the re-opening of assessment in a case. The assessee can raise contentions on the amount offered for tax and Section 14A of the Income Tax Act, 1961. The special leave petition was dismissed.
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