Magnolia Estates (P) Ltd. Versus ITO, Ward-5 (1), New Delhi - Income Tax - ITAT DELHI - Tri - Reopening u/s 147 where assessment subsequent to issuance of intimation u/s 143(1) - Held that - The AO reopened the cases on the basis of documents attached with the return of income - There was no other material from which the Assessing Officer had arrived at the conclusion that income of the assessee had escaped assessment - Following CIT v. Orient Craft Ltd. 2013 (1) TMI 177 - DELHI HIGH COURT - R................................... Income Tax - Case Laws
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