INCOME TAX : Where reassessment, to tax income under section 28(iv), was initiated on basis of order by Commissioner (Appeals) in case of company in which assessee was director but assessee claimed that he was not director of company at that time, since disputed facts cannot be adjudicated in writ proceedings, all such disputed facts were to be verified by competent authorities and, thus, reassessment was justified
from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000316149/madras-hc-remanded-matter-as-assessee-hadn’t-provided-an-opportunity-to-defend-his-case-of-reassessment.aspx
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