COMMISSIONER OF INCOME TAX DELHI IV vs. ESCORTS FINANCE LTD.
The appeals stand disposed of as above
ITA - 98 / 2009HC Delhi18 Nov 2011
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
reassess under section 147 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.”
11.
By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct
Taxes (CBDT), in exercise of its powers