The court held that while the information prompting the notice must be disclosed to the assessee, the detailed material or evidence need not be supplied at the initial stage. The court emphasized that Section 148A aims to provide a preliminary opportunity to the assessee, ensuring that reassessment proceedings are not initiated arbitrarily or without sufficient basis.
Read the detailed judgment of Suman Devi Vs ITO by Rajasthan High Court allowing condonation of ITR delay under Section 119(2)(b) of Income Tax Act 1961.
Rajasthan HC dismisses Income Tax Dept’s appeal, upholds ITAT decision deleting additions on capital gain from share sale. Read the full judgment here.
Rajasthan High Court refuses writ jurisdiction on reassessment notice in Smt. Rama Gupta vs DCIT, advising petitioner to pursue appellate remedies.
Rajasthan HC directs no coercive action against Reliance Chemotax for IGST refund recovery, citing non-issuance of SCN and challenge to Rule 96(10) CGST Rules.
Rajasthan High Court quashes a commercial tax assessment order by citing violation of natural justice due to lack of reasoning, emphasizing judicial accountability.
Rajasthan High Court ruling requires proper officers to disclose reasons for rejecting GST refund applications, ensuring procedural fairness. Analysis & implications.
Detailed analysis of the Rajasthan High Court decision in Tirupati Construction Company vs ITO, highlighting the legal nuances of reopening assessments under Sections 148 and 153C.
Rajasthan HC denies bail to Dheeraj Singhal on medical grounds in a case involving Rs. 187.68 Cr ineligible GST ITC claims. Full details of the judgment.
Detailed analysis of the Rajasthan High Court judgment on whether crane services provided constitute a sale under Section 2(35)(iv) of the RVAT Act-2003. Key arguments, contract analysis, and legal implications discussed.
