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Gujarat HC Quashes Reassessment Due to Vague Loose Papers on NA Land
Case Law Details
- Case Name
- Shardaben Hashmukhbhai Patel Vs ITO (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All High Courts, Gujarat High Court
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Shardaben Hashmukhbhai Patel Vs ITO (Gujarat High Court)
Section 148 Notice Set Aside as Seized Documents Had No Direct Link With Assessee; Gujarat HC Cancels Reopening Because Agricultural Land Sale Was Linked to Later NA Conversion; Reassessment Invalid Where Revenue Relied on Hypothetical Escapement of Income; Gujarat HC Quashes Section 271DA Penalty After Setting Aside Reopening Proceedings.
In the case of Shardaben Hashmukhbhai Patel Vs ITO, the Gujarat High Court examined the validity of a reassessment notice issued under Section 148 of the Income Tax Act for Assessment ...
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