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Reopening solely on basis of objection of audit party without application of mind by AO is not valid
Case Law Details
- Case Name
- Jagat Jayantilal Parikh Vs Deputy Commissioner of Income Tax (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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HIGH COURT OF GUJARAT
Jagat Jayantilal Parikh
versus
Deputy Commissioner of Income-tax
Special Civil Application No. 16062 of 2012
Date of Pronouncement- 28.02.2013
JUDGMENT
Ms. Sonia Gokani, J.
The petitioner is an individual assessed in the same status for last several years under the Income-tax Act, 1961 (for short, hereinafter referred to as “the Act”). The petitioner herein has challenged the validity of the notice issued under Section-148 of the Act dated 21.11.2011, seeking to reopen the assessment framed by the Assessing Officer on scrutiny under Section-14...
