This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
SC Declines Reassessment Revival as Income & Transactions Were Fully Disclosed in ITR
Case Law Details
- Case Name
- ITO Vs R D Diamond (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
ITO Vs R D Diamond (Supreme Court of India)
SC Upholds Quashing of Section 148 Notice Because Revenue Lacked ‘Reason to Believe’; SC Refuses Interference After Gujarat HC Holds Reopening Was Based on Third-Party Allegations; SC Backs Gujarat HC Decision Because Reassessment Became Fishing and Roving Inquiry; Section 148 Notice Quashed Because Transactions Already Reflected in Profit and Loss Account, SC Declines Appeal.
The Supreme Court dismissed the Special Leave Petition filed by the Income Tax Department against the Gujarat High Court judgment that had qu...






