HC allow reopening in the case related to accommodation entries

Geetaben Dineshchandra Gupta Vs ITO (Gujarat High Court) Geetaben Dinesh chandra Gupta (Petitioner) has filed the current petition challenging the notice dated March 23, 2019 which proposed the reopening of assessment of the Petitioner under Section 148 of the Income Tax Act, 1961 (the IT Act). The Petitioner contended that even after the petitioner disclosed all material and relevant facts for the assessment, he received the notice without any reason cited by of the Income Tax Office (Respondent), because of which the notice issued requires to be quashed. The Respondent whereas contended tha...