Case Law Details
Case Name : Pavan Kishanchand Tulsiani Vs Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 22815 of 2019
Date of Judgement/Order : 02/01/2023
Related Assessment Year :
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.
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