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Section 147 Reopening Invalid Where Section 153C Procedure Applies: Karnataka HC
Case Law Details
- Case Name
- Dinakara Suvarna Vs DCIT (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005-06
- Courts
- All High Courts, Karnataka High Court
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Dinakara Suvarna Vs DCIT (Karnataka High Court)
The appeals before the Karnataka High Court 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 made under Section 69B towards alleged unexplained investment in property.
The assessee, an individual engaged in contract works, had originally filed returns of income for the relevant assessment years. A search under Section 132 was conducted at the residential premises of Shri Ashok Kumar Chowta, during which a ...
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