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Reassessment Quashed as Third-Party Loose Papers Had No Live Link with Assessee: Gujarat HC
Case Law Details
- Case Name
- Trupti Aakash Desai 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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Trupti Aakash Desai Vs ITO (Gujarat High Court)
Gujarat HC Quashes Section 148 Notice Because Retrospective Notional Land Rates Cannot Justify Reopening; Section 148 Notice Invalid Because Seized Material Neither Pertained to Nor Related to Assessee; Reopening Under Section 148 Fails Because Revenue Could Not Establish Prima Facie Link with Assessee; Gujarat HC Quashes Reassessment Because Revenue Relied on Vague Third-Party Information; Section 148 Cannot Be Invoked Because Reassessment Was Based on Unrelated Loose Paper and Retrospective Comparison: Gujarat HC
The Gujarat ...
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