Supreme Court · 2017 INSC 1274 · Decided 21 March 2017
M/S Larsen & Toubro LTD. v. State of Jharkhand and ORS.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 1274 · [2017] 4 S.C.R. 680
- Case number
- CIVIL APPEAL No. 5390/2007
- Decided
- 21 March 2017
- Bench
- MADAN B. LOKUR, R.K. AGRAWAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
4 S.C.R. 680 M/S LARSEN & TOUBRO LTD. v. STATE OF JHARKHAND AND ORS. (Civil Appeal No. 5390 of2007) MARCH 21, 2017 [MADAN B. LOKUR AND R. K. AGRAWAL, JJ.) Tax/Taxation - Bihar Finance Act, 1981 - s.19 - 'Information' under, if covers ·'audit objection' - Held: The word discovery of new facts or information available in the record of assessment not previously noticed or investigated - On the basis of information received, if the assessing officer is satisfied that reasonable ground D exists, then in that case the power of the assessing authority extends to
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