2011-VIL-02-SC-DT

Equivalent Citation: [2012] 340 ITR 64, 2012 (12) SCC 762

Supreme Court of India

WP No. 9036/2007, 19085 of 2011

Date: 29.07.2011

HONDA SIEL POWER PRODUCTS LTD.

Vs

DEPUTY COMMISSIONER OF INCOME TAX & ANR.

Ajay Vohra, Adv. for the Petitioner  
Kavita Jha, Adv. for the Respondent  

BENCH

K.S. Radhakrishnan and Swatanter Kumar, JJ.

JUDGMENT

In our view, the re-opening of assessment is fully justified on the facts and circumstances of the case. However, on the merits of the case, it would be open to the assessee to raise all contentions with regard to the amount of Rs.98.46 lakhs being offered for tax as well as it's contention on Section 14A of the Income Tax Act, 1961.  

Subject to above, the special leave petition is dismissed.  

 

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