2017 (2) TMI 1380 - SCH - Income Tax

Reopening of assessment - reasons to believe - change of opinion - deductions under section 80IA wrongly claimed - Held that - leave granted - tagged with another appeal.

Summary

The Supreme Court of India in 2017 (2) TMI 1380 - SC Order, with Justices Kurian Joseph and A.M. Khanwilkar, granted leave and condoned delay in the case, tagging it with Civil Appeal No. 11977 of 2016. Petitioner represented by Tushar Mehta, ASG, Yashank Adhyaru, and others, while respondents represented by Mayank Nagi and Shekhar Prit Jha.