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Sufficiency/ correctness of material relied by AO for re-opening not to be considered
Case Law Details
- Case Name
- Pavan Kishanchand Tulsiani Vs Union of India (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Pavan Kishanchand Tulsiani Vs Union of India (Gujarat High Court)
Gujarat High Court held that when AO has reason to believe and have prima facie material for commencement of re-assessment proceedings, sufficiency/ correctness of the material is not a thing to be considered. Reopening justified.
Facts- Petitioner is a Director / Partner in various firms and derives income from various sources. A notice dated 30.3.2018 u/s. 148 was issued for re-assessing the income and called upon the petitioner to file his return of income in the prescribed form for the said assessment year. ...
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