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Reopening of assessment based on borrowed satisfaction not sustainable: Gujarat HC
Case Law Details
- Case Name
- Ashishbhai Jashwantbhai Desai HUF 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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Ashishbhai Jashwantbhai Desai HUF Vs ITO (Gujarat High Court)
Gujarat High Court held that reopening of assessment based on borrowed satisfaction without there being any link between information and data available on record is unsustainable in law. Accordingly, notices are liable to be quashed and set aside.
Facts- By this petition Article 226 of the Constitution of India, the petitioners have challenged the notice dated 30th March, 2021 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2017-18.
Notably, the petitioners filed their objections before the respondent-Asse...
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