2019 (8) TMI 538 - SCH - Income Tax

Reopening of assessment - reasons to believe - material evidence could not be discovered by the Assessing Officer and could be discovered with due diligence attracting the explanation to the provisions of section 141 - HELD THAT - SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition after condoning the delay. Key names include Justice Rohinton Fali Nariman and Justice Surya Kant. Petitioner represented by Mr. K.M. Nataraj, ASG Mr. Ashok K. Srivastava, Sr. Adv. Mr. Shailesh Madiyal, Adv. Mrs. Anil Katiyar, AOR.