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Loose Papers Without Identifiable Link Cannot Justify Reassessment: Gujarat HC
Case Law Details
- Case Name
- Love Dharminkumar Patel Vs ITO (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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Love Dharminkumar Patel Vs ITO (Gujarat High Court)
The Gujarat High Court, in the case concerning a challenge to reassessment proceedings, examined the validity of notices issued under Sections 148 and 142(1) of the Income Tax Act, 1961. The petitioner had filed a return of income for Assessment Year 2020–21. Subsequently, a search and seizure operation was conducted on certain real estate groups, during which materials were recovered suggesting alleged cash transactions in property dealings around Ahmedabad. Based on this material, including a statement recorded under Sect...
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