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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


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<h1>High Court directs Tribunal to refer question on Income-tax Officer's justification for reopening assessment under section 147(b)</h1> The High Court directed the Tribunal to refer a question on the Income-tax Officer's justification for reopening an assessment under section 147(b) of the ... Tax Clearence Certificate The High Court of Allahabad directed the Tribunal to refer a question regarding the Income-tax Officer's justification in reopening an assessment under section 147(b) of the Income-tax Act, specifically related to the computation of capital gains on jewellery. The Tribunal was instructed to draw a statement of the case for consideration. The court relied on the decision in Indian and Eastern Newspaper Society v. CIT [1979] 119 ITR 996 (SC) and directed each party to bear their own costs.