Supreme Court · 2007 INSC 787 · Decided 27 July 2007
Commissioner of Income Tax, Chennai v. M/S. Alagendran Finance LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 787 · [2007] 8 S.C.R. 558
- Case number
- CIVIL APPEAL No. 3301/2007
- Decided
- 27 July 2007
- Bench
- S.B. SINHA, H.S. BEDI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 263
Headnote
Income Tax Act, 1961-s. 263-Assessment-Revision by Commissioner- >- limitation period-Date of commencement-Commissioner exercising its C revisional jurisdiction reopened order of assessment only in relation to 'lease equalization fund', which being not the subject of the reassessment from the date of original assessment order and not from the date of order of reassessment-Doctrine of merger not applicable in a case of this nature. D The Commissioner of Income Tax exercising its revisional jurisdiction in terms of Section 263 of the Income Tax Act, 1961 reopened the order of
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