1. CIT Vs. Kultar Exports, ITA No. 26-28/2014, Pronounced on: 23.05.2014, High Court of Delhi
The reassessment cannot be challenged on the basis of subsequent outcome of litigation pursued by another assessee.
Held
that the benefit from the outcome of the litigation pursued by another
assessee cannot be provided to the assessee who has not challenged the
reassessment proceedings in his case and whose proceedings have attained
finality, merely because of a later judgment of High Court wherein the
retrospective amendment has been held to be arbitrary.
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