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SC Dismisses Revenue’s Appeal: Reopening Notice Invalid due to change of Opinion
Case Law Details
- Case Name
- ITO Vs Hemanshu Ramniklal Shah (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- Supreme Court of India
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ITO Vs Hemanshu Ramniklal Shah (Supreme Court of India)
The Supreme Court of India recently dismissed a Special Leave Petition filed by the Income Tax Officer (ITO) against Hemanshu Ramniklal Shah, thereby upholding a decision by the Gujarat High Court. The case centered on the Income Tax Department’s attempt to reopen an assessment for the Assessment Year 2011-12, a move successfully challenged by the assessee in the Gujarat High Court.
Read HC Judgment: Gujarat HC Quashes Income Tax Reopening Notice for Change of Opinion
The Gujarat High Court, in its detailed judgmen...
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