Personal opinion of the Assessing Officer not to considered as tangible source for reopening assessment under the Income Tax Act, 1961
The Calcutta High Court quashed reassessment proceedings and observed that the opinion of Income Tax Department not tangible material for reopening assessment. The appellant, Dinesh Kumar Goyal HUF, had challenged the order passed under Section 148A(d) of the Income Tax Act dated 4th August, 2023 for the assessment year 2017-18. The Single Bench has dismissed…
Taxscan Premium
Why should you subscribe?
- Enjoy our website without interruptions from advertisements
- Receive Daily newsletters
- Receive realtime Telegram/Whatsapp news updates
- Download original Judgements / Order / Notifications / Circulars, etc
- Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
₹1199 + GST for 1 year
Subscribe Now
Already Subscribed?
Login Now 
