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Loose Papers Alone Cannot Justify Income Tax Reopening Without Corroborative Evidence: Gujarat HC
Case Law Details
- Case Name
- Naveenchandra Prahladbhai Patel Vs ITO (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All High Courts, Gujarat High Court
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Naveenchandra Prahladbhai Patel Vs ITO (Gujarat High Court)
Gujarat High Court Quashes Section 148 Reopening Because Loose Paper Had No Nexus With Assessee; Reassessment Invalid Because Seized Document Referred to NA Land While Assessee Sold Agricultural Land; Gujarat HC Sets Aside Section 148 Notice Because Escapement Allegations Were Based on Conjectures; Gujarat HC Quashes Reassessment Because Third-Party Documents Did Not Identify Assessee or Purchaser.
Summary: The Gujarat High Court considered the validity of a notice issued under Section 148 and the consequent reassessment order pass...
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