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Search on Third Party Cannot Extend Reassessment Time Without Assessee Link: SC

Case Law Details

Case Name
DCIT Vs E-Homes Infrastructure Pvt. Limited (Supreme Court of India)
Date of Judgement/Order
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DCIT Vs E-Homes Infrastructure Pvt. Limited (Supreme Court of India) In DCIT vs E-Homes Infrastructure Pvt. Limited, the Supreme Court of India disposed of the Revenue’s Special Leave Petitions by holding that the issue involved was already covered by its earlier judgment dated 03.10.2024 in Union of India vs Rajeev Bansal. The Court condoned the delay and stated that the outcome of the present case would be governed by the reasons laid down in that earlier decision. It directed assessing officers to dispose of objections in accordance with the law declared in the said judgment. The assessee...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 17,753

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