CIT vs. SELECT HOLIDAY RESORTS PVT LTD
The appeals stand disposed of as above
ITA/1024/2011HC Delhi02 Dec 2011
Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur
Section 14A
reassess under section 14 7 or pass
an order enhancing the assessment or reducing a refund already
made or otherwise increasing the liability of the assessee under
section 154, for any assessment year beginning on or before the
1st day of April, 2001."
Q
11.
By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct
Taxes (CBDT), in exercise