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Income Tax

HC upheld reassessment as AO not sought information for multiple assessment years

Case Law Details

Case Name
Champa Impex Private Limited Vs Union of India and Others (Calcutta High Court)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2018-19
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Champa Impex Private Limited Vs Union of India and Others (Calcutta High Court) Introduction: The legal landscape often witnesses intricate cases that test the nuances of taxation laws, and the matter of Champa Impex Private Limited vs. Union of India and Others, as adjudicated by the Calcutta High Court, is no exception. This article seeks to provide a comprehensive examination of the various legal facets and arguments raised during the proceedings, centering on the implications of Section 148A(d) of the Income Tax Act, 1961. Background of the Case: The crux of the matter lies in an appeal fi...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 17,295

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