Case Law Details
Case Name : Sampatraj Dharmichand Jain Vs ITO (Gujarat High Court)
Related Assessment Year : 2008-09
Courts :
All High Courts Gujarat High Court
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Sampatraj Dharmichand Jain Vs ITO (Gujarat High Court)
The case of Sampatraj Dharmichand Jain vs ITO, adjudicated by the Gujarat High Court, provides key insights into the laws surrounding reassessment proceedings under the Income Tax Act, 1961. The court ruled that reassessment based on unverified details is invalid, setting a significant precedent for future cases.
Analysis: In this case, Sampatraj Dharmichand Jain, the proprietor of M/s Sai Export, contested a notice to reopen the asses
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