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Mumbai ITAT in Sonu Sood Case: Fresh Statement u/s 131 During Search Can Reopen Completed Assessments
Case Law Details
- Case Name
- Sonu Pankaj Shakti Sagar Sood Vs ACIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Mumbai
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Sonu Pankaj Shakti Sagar Sood Vs ACIT (ITAT Mumbai)
Mumbai ITAT in Sonu Sood Case: Fresh Statement u/s 131 During Search Can Reopen Completed Assessments – “Change of Opinion” Defence Rejected Under New Reassessment Regime
The Mumbai ITAT, in the case of actor Sonu Sood, upheld the validity of reassessment proceedings initiated under Sections 147/148 pursuant to a post-search action, holding that the new reassessment regime introduced from 01.04.2021 is materially different from the erstwhile Section 153A framework. The Tribunal observed that although the issue of un...
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