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Wealth Tax Return Disclosure Does Not Bar Section 148 Reassessment: Gujarat HC
Case Law Details
- Case Name
- Virendra Naginbhai Patel (HUF) Vs ITO (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All High Courts, Gujarat High Court
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Virendra Naginbhai Patel (HUF) Vs ITO (Gujarat High Court)
The Gujarat High Court dismissed the writ petition challenging the notice dated 29.03.2019 issued under Section 148 of the Income-tax Act, 1961, and the order dated 09.11.2019 rejecting the petitioner’s objections to the reassessment proceedings. During the proceedings, the Court also took on record the form recording the reasons for initiation of proceedings under Section 147, signed by the Principal Commissioner of Income Tax, Vadodara-I.
The petitioner, a Hindu Undivided Family (HUF), had filed its return of income as well as ...
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