2020 (8) TMI 952

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... DIT (Intell. Cr. Inv.) - valid reasons to believe - Assessment after merger of company - scope of section 170 - No separate notice issued for the amalgamated company - as decided by HC[ 2020 (2) TMI 1061 - DELHI HIGH COURT] AO had sufficient tangible materials and was justified in issuing the notice for assessment and the recorded reasons are not mere change of opinion - The bar to reopening of p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... E MR. JUSTICE M.R. SHAH For the Petitioner : Mr. Mukul Rohatgi, Sr. Adv., Mr. Ajay Vohra, Sr. Adv., Ms. Kavita Jha, AOR, Mr. Vaibhav Kulkarni, Adv., Mr. Vikas Aggarwal, Adv. For the Respondent : None ORDER We are not inclined to interfere with the judgment and order passed by the High Court. The special leave petitions are dismissed. Pending application(s), if any, stands disposed of. - - TaxT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X