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No reopening merely on the basis of Assessment of other co-sharer
Case Law Details
- Case Name
- Kalpana Chimanlal Shah Vs Income Tax Officer (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Kalpana Chimanlal Shah Vs ITO (Gujarat High Court)
The Assessing Officer examined the petitioner’s declaration of sale of immovable property and resultant loss, which she claimed. The Assessing Officer called for the purchase and sale deeds as also supporting evidence for computation of capital gain. The assessee produced such documents and the approved valuer’s report assessing the value of property as on 1st April 1981. The Assessing Officer being satisfied with such material, made no additions in the order of assessment. The impugned notice was issued beyond the period of four years f...
