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        Income Tax

        2017 (7) TMI 621 - SCH - Income Tax

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        Reopening of assessment under Section 147 upheld; revenue not required to disclose additional particulars of relied documents The SC dismissed the Special Leave Petition and affirmed the HC order, upholding the validity of the reopening of assessment under section 147. The court ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Reopening of assessment under Section 147 upheld; revenue not required to disclose additional particulars of relied documents

                            The SC dismissed the Special Leave Petition and affirmed the HC order, upholding the validity of the reopening of assessment under section 147. The court held that requiring the Revenue to disclose further particulars about the nature or contents of documents relied upon for reopening would effectively rewrite statutory conditions; section 147 authorizes issuance of a reopening notice with specified conditions and the courts must interpret those provisions as written while safeguarding citizens' rights. The HC's approach refusing compelled disclosure of additional document details was confirmed.


                            The Supreme Court dismissed the Special Leave Petition. Pending applications were disposed of accordingly. (Case citation: 2017 (7) TMI 621 - SC)
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