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Addl. Cit, New Delhi vs M/S. Ircon International Ltd., New ... on 22 January, 2021

5.20 We have already discussed the decisions cited by the learned counsel of the assessee wherein the Hon'ble Court has held change of opinion i.e. Century Textile Industries Ltd. (supra), Tulsi Developers (supra), HK Buildcon Ltd. (supra), Nitynand Infrastructure Ltd (supra), Replika Press Private Limited (supra), Rasalika Trading and Investment Company Private Limited (supra). In all these cases, queries were raised on particular issue and same was responded by the assessee in the original assessment proceeding and the assessment was reopened within four years from the end of the relevant assessment year.
Income Tax Appellate Tribunal - Delhi Cites 63 - Cited by 0 - Full Document

Virendra Singh Bhadauria, Jaipur vs Pr. Cit-3, , Jaipur on 25 March, 2021

Malabar Industrial Co. Ltd. Vs. CIT 243 ITR 83 (SC) 411 ITR 437 (Raj) CIT Vs. Sunil Sankhla SLP of the Department dismissed 407 ITR (St) 25 (SC) 402 ITR 117 (Raj) Laxmi Narain Vs. CIT 414 ITR 485 (Mad) Pr. CIT V. Abhijit Bhandari CIT Vs. Escorts Ltd. 338 ITR 0435 (Del) CIT Vs. Deepak Mittal 324 ITR 411 (P & H) CIT Vs. Nirmal Chemical Works Pvt. Ltd. 309 ITR 0067(Guj) Gupta International Vs. ITO 002 ITR (Trib) 0428 (Del) Green World Co. 314 ITR 81 (SC) CIT Vs. Paul Bros.
Income Tax Appellate Tribunal - Jaipur Cites 22 - Cited by 1 - Full Document
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