The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the reopening of assessment under Section 153A of the Income Tax Act, 1961, was without jurisdiction as it did not meet the statutory conditions laid out in the fourth proviso to that section. The bench of Anubhav Sharma (Judicial Member) and Krinwant Sahay (Accountant…
Membership Required
Already a member? Log in here
