2023 (12) TMI 590 - SCH - Income Tax

Reopening of assessment u/s 147 - non-independent application of mind by AO - information which has been provided to the petitioner under the Right to Information Act relied upon - claim of CSR expenses made by the petitioner - as decided by HC 2023 (6) TMI 286 - GUJARAT HIGH COURT action of issuance of notice u/s 148 of the Act in the background of present facts as erroneous, reflects no subjective satisfaction nor any application of mind - HELD THAT - SLP dismissed.

Summary

Title: Supreme Court Judgment - Special Leave Petition Dismissed

Court: Supreme Court

Judges: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

Petitioner's Counsel: Mr. N Venkatraman, A.S.G. and others

Respondent's Counsel: Mr. Amar Dave and others

Key Points: Delay condoned. Special Leave Petition dismissed. Pending applications disposed of.