2019 (2) TMI 1723

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..... Reassessment proceedings were initiated on the premise that the scrutiny assessment originally completed, was in ignorance of a binding decision of Supreme Court in Southern Switchgears Ltd. v. CIT [ 1997 (12) TMI 105 - SC ORDER] . The reassessment was completed and the amounts were added back. The assessee appealed, both on merits and on the issue of reopening. The CIT(A) concurred with the view .....

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..... 1) TMI 160 - DELHI HIGH COURT] held that reassessment proceedings were unauthorised by law
HON'BLE MR. JUSTICE S. RAVINDRA BHAT AND HON'BLE MR. JUSTICE PRATEEK JALAN Appellant: Sh. Puneet Rai, Advocate. Respondent: Sh. Aniket. D. Agrawal, Advocate. ORDER The Revenue is aggrieved by the order of the Tribunal rejecting its appeal. The assessee had questioned the reassessment proceedin .....

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..... (SC). The reassessment was completed and the amounts were added back. The assessee appealed, both on merits and on the issue of reopening. The CIT(A) concurred with the view of the Assessing Officer (AO). However, the Tribunal, following the decision of the Supreme Court in CIT v. Kelvinator of India Ltd. 320 (ITR) 561 (SC) and other decisions was of the view that since this scrutiny assessment .....

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