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Reopening Invalid as Third-Party Seized Papers Did Not Match Assessee’s Land Transaction: Gujarat HC
Case Law Details
- Case Name
- Bharat Chandrakant Trivedi (L/H of Chandrakant Shivram Trivedi) Vs ITO (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All High Courts, Gujarat High Court
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Bharat Chandrakant Trivedi (L/H of Chandrakant Shivram Trivedi) Vs ITO (Gujarat High Court)
Gujarat HC Quashes Reassessment Notice Because Seized Documents Had No Nexus With Assessee; Section 148 Notice Set Aside Because Reassessment Was Based on Conjectures and Surmises; Gujarat HC Cancels Reassessment Notice Due to Absence of Direct Link With Seized Material; Reassessment Proceedings Quashed Because Statements of Searched Person Did Not Mention Assessee.
In Bharat Chandrakant Trivedi (L/H of Chandrakant Shivram Trivedi) Vs ITO, the Gujarat High Court quashed a reassessment n...
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