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Reopening Invalid Without Independent Material Showing Escapement: Gujarat HC
Case Law Details
- Case Name
- R.D. Diamond Vs ITO (Gujarat High Court)
- Appeal Number
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- Date of Judgement/Order
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- Courts
- All High Courts, Gujarat High Court
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R.D. Diamond Vs ITO (Gujarat High Court)
Reopening u/s 147 held invalid where based solely on third-party information and portal data without independent material showing escapement of income—amounting to mere suspicion and fishing inquiry
The Special Leave Petition in Income Tax Officer Ward 2(3)(4) Surat vs M/s R.D. Diamond (SLP (C) No. 15400/2026) was dismissed by the Supreme Court on 27 April 2026.
Read SC Judgment in this case: SC Declines Reassessment Revival as Income & Transactions Were Fully Disclosed in ITR
Core Issue: The core issue before the Gujarat High Court, later affirm...
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