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Section 147 Reopening Invalid Where Section 153C Applies: SC
Case Law Details
- Case Name
- DCIT Vs Dinakara Suvarna (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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DCIT Vs Dinakara Suvarna (Supreme Court of India)
The matter concerned the validity of reassessment proceedings initiated under Section 147 of the Income-tax Act, 1961 for Assessment Years 2005-06, 2006-07 and 2007-08, and the addition of Rs. 28,75,500 under Section 69B towards alleged unexplained investment. The Supreme Court considered a challenge to the Karnataka High Court judgment, which had allowed the assessee’s appeals. The Supreme Court condoned the delay and dismissed the Special Leave Petition, holding that the impugned High Court order did not call for interf...
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