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Case Law Details

Case Name : Dnyaneshwar Maharaj Sansthan Alandi Dewachi Vs ITO Exemption Ward (Bombay High Court)
Related Assessment Year : 2014-15
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Dnyaneshwar Maharaj Sansthan Alandi Dewachi Vs ITO Exemption (Bombay High Court)

In a recent judgment, the Bombay High Court addressed the issue of reopening Section 143(1) assessments under the Income Tax Act, 1961. The case of Dnyaneshwar Maharaj Sansthan Alandi Dewachi Vs ITO Exemption Ward brings to light the court’s stance on preventing fishing enquiries or arbitrary suspicions in assessment proceedings.

Detailed Analysis:

  1. Background of the Case: The petitioner, a public charitable trust, challenged a notice issued by

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