ITAT quashes Reassessment Proceedings Initiated by Assessing Officer  without having Tangible  Materials [Read Order]

ITAT quashes Reassessment Proceedings - Assessing Officer - Tangible Materials - Assessing Officer without having Tangible Materials - Reassessment Proceedings - taxscan

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has recently quashed the  reassessment proceedings initiated by the Assessing officer without having tangible materials. The assessee  Boston Scientific International is a foreign company dealing with trading and distribution of medical consumable and equipment and marketing support services. The original assessment for Assessment year  2013-14…

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