Reopening on basis of post assessment information

Author Topic: Reopening on basis of post assessment information  (Read 511 times)

rajul5234

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Reopening on basis of post assessment information
« on: February 08, 2017, 01:42:46 PM »
SCA 21452 / 2016. Manan exports. Gujarat high court.

Held, Even if assessing officer during scrutiny has not made addition properly on basis of information, subsequent to assessment same information by communication from a different source cannot grant jurisdiction to reopen a case beyond 4 years from the end of relevant year.

R K Patel

deepakgadgil

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Re: Reopening on basis of post assessment information
« Reply #1 on: February 10, 2017, 10:09:04 AM »
sir
can u please provide me with full text of the case law

rajul5234

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Re: Reopening on basis of post assessment information
« Reply #2 on: June 26, 2017, 12:42:46 PM »
Can get from gujarat high court website