COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S. ROLAND EDUCATIONAL AND CHARITABLE TRUST

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

reassessing the income under section 147 of the Act would not arise". 33. In Rustagi Engineering Udyog (P.) Limited (supra), it was held that ".. . the impugned notices must also be set aside as the Assessing Officer had no reason to believe that the income of the assessee for the relevant assessment years had escaped assessment. Concededly, the Assessing Officer

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN