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Case Law Details

Case Name : ITO Vs Tia Enterprises Pvt. Ltd. (Supreme Court)
Related Assessment Year : 2011-12
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ITO Vs Tia Enterprises Pvt. Ltd. (Supreme Court of India)

In the case of ITO Vs Tia Enterprises Pvt. Ltd., the Supreme Court of India upheld a judgment by the Delhi High Court concerning the validity of reassessment proceedings initiated under Section 148 of the Income Tax Act, 1961. The core issue in this case was whether the Assessing Officer (AO) provided proper approval from the Principal Commissioner of Income Tax (PCIT) alongside the reasons for initiating reassessment. The Supreme Court dismissed the Special Leave Petition, agreeing with the

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Author Bio

Mr.Kapil Goel B.Com(H) FCA LLB, Advocate Delhi High Court advocatekapilgoel@gmail.com, 9910272804 Mr Goel is a bachelor of commerce from Delhi University (2003) and is a Law Graduate from Merrut University (2006) and Fellow member of ICAI (Nov 2004). At present, he is practicing as an Advocate View Full Profile

My Published Posts

Reassessment Under Section 147 Invalid When Based on Search Findings Mechanical Approval with Vague and Scanty Reasons is invalid: ITAT Kolkata ITAT should not direct Remand on Legal & Factual Issues: Telangana HC Only Actual Income Earned from Bogus Sale & Purchase can be Taxed as Income Mechanical Approval Under Section 153D Without entry in Order Sheet is Fatal View More Published Posts

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