Case Law Details
Case Name : Raajratna Stockholdings Pvt. Ltd. Vs ACIT (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 3696 of 2022
Date of Judgement/Order : 25/11/2024
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Raajratna Stockholdings Pvt. Ltd. Vs ACIT (Gujarat High Court)
Gujarat High Court held that AO couldn’t assume jurisdiction to reopen assessment, without forming independent opinion, solely and mechanically relying upon the information received from the other sources. Accordingly, reopening u/s. 148 quashed.
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