https://www.taxtmi.com/caselaws?id=412939 The High Court dismissed the appeal challenging the ITAT order for Assessment Year 2007-08. It ruled in favor of the assessee on compliance with Rule 5D for registration under Section 35(1)(ii) and the justification of reopening the assessment. The Court found no perversity in the lower authorities' findings, emphasizing limitations on High Court interference in factual matters. The appeal lacked merit, and the decisions of the CIT(A) and ITAT were upheld, resulting in the dismissal of the appeal. en-us Mon, 27 Sep 2021 00:00:00 +0530 Thu, 30 Sep 2021 09:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412939 The High Court dismissed the appeal challenging the ITAT order for Assessment Year 2007-08. It ruled in favor of the assessee on compliance with Rule 5D for registration under Section 35(1)(ii) and the justification of reopening the assessment. The Court found no perversity in the lower authorities' findings, emphasizing limitations on High Court interference in factual matters. The appeal lacked merit, and the decisions of the CIT(A) and ITAT were upheld, resulting in the dismissal of the appeal. Case-Laws Income Tax Mon, 27 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412939