INDIAN OIL CORPORATION v. INCOME TAX OFFICER, CENTRAL CIRCLE V, CALCUTTA & ORS

Citation: [1986] 2 S.C.R. 1107

Court: Supreme Court of India

Bench: R.S. PATHAK, SABYASACHI MUKHERJI

Case summary

It may be menttoned that on notices being issued for reopening of the assessments under section 148 of the Act • under condition 147(a) of the sald Act, the assessee challenged the said notices on the ground that there were no materials to initiate such reopening....

Judgment text

It may be menttoned that on notices being issued for reopening of the assessments under section 148 of the Act • under condition 147(a) of the sald Act, the assessee challenged the said notices on the ground that there were no materials to initiate such reopening....