NEW DELHI TELEVISION LTD vs. DEPUTY COMMISSIONER OF INCOME TAX
C.A. No.-001008-001008 - 2020Supreme Court03 Apr 2020
Bench: HON'BLE MR. JUSTICE L. NAGESWARA RAO
Section 142(1)Section 143Section 143(2)Section 148
purchase and sale. It is true, as the High Court
has observed, that this information could have been acquired
by the Income Tax Officer if he had exercised due diligence at
the time of the original assessment itself. It does not appear,
however, that the attention of the Income Tax Officer was
directed by anything before him to the fact