2018 (7) TMI 1351 - SCH - Income Tax

Reopening of assessment - Addition u/s 68 - ITAT deleted the addition as no notice was issued under Section 143(2), before the completion of assessments - Held that - SLP dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition after finding no merit in the case. The delay was condoned, and pending applications were disposed of. No representation was made by the respondent.