Reopening Invalid as Third-Party Seized Papers Did Not Match Assessee’s Land Transaction: Gujarat HC
Case Law Details
Case Name : Bharat Chandrakant Trivedi (L/H of Chandrakant Shivram Trivedi) Vs ITO (Gujarat High Court)
Related Assessment Year : 2019-20
Courts :
All High Courts Gujarat High Court
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Bharat Chandrakant Trivedi (L/H of Chandrakant Shivram Trivedi) Vs ITO (Gujarat High Court)
Gujarat HC Quashes Reassessment Notice Because Seized Documents Had No Nexus With Assessee; Section 148 Notice Set Aside Because Reassessment Was Based on Conjectures and Surmises; Gujarat HC Cancels Reassessment Notice Due to Absence of Direct Link With Seized Material; Reassessment Proceedings Quashed Because Statements of Searched Person Did Not Mention Assessee.
In Bharat Chandrakant Trivedi (L/H of Chandrakant Shivram Trivedi) Vs ITO, the Gujarat High Court quashed a reassessment notice issued unde...
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