Power to Approve Assessment Reopening cannot be exercised casually on a routine perfunctory manner

Vodafone India Ltd Vs Deputy Commissioner of Income Tax (Bombay High Court)

Power to Approve Assessment Reopening cannot be exercised casually on a routine perfunctory manner

The Bombay High Court recently delivered a significant ruling in the case of Vodafone India Ltd Vs Deputy Commissioner of Income Tax, shedding light on the proper exercise of power in approving assessment reopening under the Income Tax Act, 1961. The judgment emphasizes the importance of applying due diligence and avoiding casual or routine approvals.

The case

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