2021 (2) TMI 623 - SCH - Income Tax

Validity of reopening of assessment - Reasons for reopening of the assessment u/s 147 - addition u/s 40(a)(ia) - EDC paid to HUDA was subject to TDS under Section 194 - HELD THAT - SLP dismissed.

Summary

The Supreme Court of India in 2021 (2) TMI 623 - SC dismissed the special leave petition after condoning the delay. The pending application was disposed of. Justices Ashok Bhushan, R. Subhash Reddy, and M.R. Shah presided over the case. Petitioner's representatives were Mr. Balbir Singh, Mr. Rupesh Kumar, Ms. Swarupama Chaturvedi, and Mrs. Anil Katiyar.