Court upheld legality of initiating proceedings under Section 148A(d) based on information suggesting potential income discrepancies, leaving further assessment to be conducted by statutory authorities.
Read the detailed analysis of the Rajasthan High Court’s judgment in Jugal Kishore Lohiya vs Principal Chief Commissioner of Income Tax, focusing on Sections 148 and 148A.
Explore the detailed analysis of Chetak Enterprises Ltd. Vs ACIT Rajasthan High Court judgment on reopening assessments under Section 148A of the Income Tax Act. Understand the implications and legal nuances.
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.
