Case Law Details
Case Name : Trupti Aakash Desai Vs ITO (Gujarat High Court)
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Courts :
All High Courts Gujarat High Court
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Trupti Aakash Desai Vs ITO (Gujarat High Court)
Gujarat HC Quashes Section 148 Notice Because Retrospective Notional Land Rates Cannot Justify Reopening; Section 148 Notice Invalid Because Seized Material Neither Pertained to Nor Related to Assessee; Reopening Under Section 148 Fails Because Revenue Could Not Establish Prima Facie Link with Assessee; Gujarat HC Quashes Reassessment Because Revenue Relied on Vague Third-Party Information; Section 148 Cannot Be Invoked Because Reassessment Was Based on Unrelated Loose Paper and Retrospective Comparison: Gujarat HC
The Gujarat High Court quashe...
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