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Reassessment Notice Quashed as Revenue Failed to Establish Link Between Assessee & Seized Material
Case Law Details
- Case Name
- Deepak Chinubhai Shah Vs DCIT (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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Deepak Chinubhai Shah Vs DCIT (Gujarat High Court)
Gujarat High Court Quashes Section 148 Notice Because Seized Document Did Not Match Assessee’s Land Transaction; Section 148 Reopening Invalid Because Seized Document Referred to Different Date, Seller and Land Status; Gujarat High Court Rejects Reopening Based Solely on Handwritten Inquiry Register Found During Search; Section 148 Proceedings Set Aside Because Agricultural Land Was Incorrectly Treated as Non-Agricultural Land; High Court Holds Mere Suspicion of On-Money Transaction Cannot Justify Income Tax Reopenin...
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