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SC Dismisses Challenge to Reassessment Reopening Based on Alleged Accommodation Entries
Case Law Details
- Case Name
- Priya Blue Industries Private Limited Vs ACIT (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
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Priya Blue Industries Private Limited Vs ACIT (Supreme Court of India)
SC Upholds Gujarat HC Ruling Allowing Section 148 Reopening on Fresh Investigation Material; SC Declines Interference in Case Involving Alleged Bogus Sales and Accommodation Entries; SC Lets Reassessment Proceed Because Fresh Material Suggested Non-Genuine Transactions; SC Affirms That Prima Facie Material Is Enough for Income Tax Reopening Proceedings.
The matter concerned reopening of assessment proceedings under Sections 147 and 148 of the Income Tax Act for Assessment Year 2012-13 against a company enga...
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