2019 (7) TMI 266 - SCH - Income Tax

Reopening of assessment - proof of payment of recognized expenditure - eligibility of reasons to believe - assessment beyond period of four years from the end of relevant assessment year - HELD THAT - We are not inclined to entertain this Special Leave Petition under Article 136 of the Constitution of India. The Special Leave Petition is accordingly dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition under Article 136 of the Constitution of India. Delay was condoned, and pending applications were disposed of. (Case: 2019 (7) TMI 266 - SC)