M/S Deolite Haskins & Sells, Chennai vs Acit Non Corp Circle 1 (1) Formerly Known ... on 6 December, 2018
In the case of Kapoor Brothers v. Union of India,
(2001) 247 ITR 324, 331, 332-33 (Pat), where the material
evidence for the purpose of reopening of the assessment already
completed has been brought to the notice of the authority during
the course of enquiry. The notice was held to be valid by the
Hon'ble High Court.