Section 148, 147:Client Code Modification is reason to suspect and not reason to believe that income chargeable to tax has escaped assessment. Re-assessment is quashed. STRATAGEM PORTFOLIO (P.) LTD. vs. DCIT. ITAT DELHI BENCH AY 2010-11. In favour of Assessee.
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117 total views STRATAGEM PORTFOLIO (P.) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX IN THE ITAT DELHI BENCH ‘SMC’ BHAVNESH SAINI, JM & O.P. KANT, AM. ITA No. 7878/Del./2019 Sep 15, 2020 Section 148, 147 AY 2010-11 Decision in favour of:…