Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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ITAT invalidates Reopening under S.147 for Relying on Incorrect Facts, quashes Reassessment
Appeal Against OrderIncome Tax
The ITAT invalidated the reopening of an assessment under Section 147 of the Income Tax Act due to reliance on incorrect facts. The tribunal found that the reassessment was based on erroneous information, leading to the decision to quash the reassessment. This ruling underscores the need for accurate and reliable information in tax proceedings.
