2020 (11) TMI 71 - SCH - Income Tax

Reopening of assessment u/s 147 - reasons recorded by DCIT whereas notice issued by ITO - Notice issued by an officer other than the officer who recorded the reasons for reopening - curable defect u/s 292B - HELD THAT - Special leave petition is dismissed. However, the question of law is left open.

Summary

The Supreme Court of India in 2020 dismissed the special leave petition while condoning the delay. The question of law remains open, and the pending application has been disposed of.