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IN THE HIGH COURT OF DELHI AT NEW DELHI

Decided on: 15.12.2016

+

ITA 613/2004

COMMISSIONER OF INCOME TAX DELHI

..... Appellant

Through: Sh. Ashok. K. Manchanda, Sr. Standing

Counsel with Ms. Sherry Goyal, Advocates.

Versus

LATE SH. K.M. BIJLI THRU LR’S

..... Respondent

Through: Sh. Salil Kapoor, Ms. Ananya Kapoor, Sh.

Sanat Kapoor and Sh. Sumit Lal Chandani, Advocates.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT

HON'BLE MR. JUSTICE NAJMI WAZIRI

MR. JUSTICE S. RAVINDRA BHAT (OPEN COURT)

%

1. The question of law framed in this case is as follows:

upon surmises and conjectures?”

2. The original assessee died even before the proceedings commenced.

3. The brief facts are that the assessee, Late Sh. K.M. Bijli [hereafter

“Sh. Bijli”] was a tax payer. On the basis of an information received from

the UK tax authority through letter dated 12.05.1989, in terms of the Indo-

UK Double Taxation Avoidance Agreement [hereafter “DTAA”], the

appellant/Revenue reopened the completed assessment for AY 1982-83 by

reassessment notice dated 08.12.1992. Sh. Bijli died on 11.01.1992. The

2016:DHC:8009-DB

basis for the reopening of the completed asses