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        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.

        <h1>SC India: Audit objections not grounds for reopening assessment; delay excused, pending applications resolved.</h1> The SC of India dismissed the Special Leave Petition, ruling that audit objections on income do not warrant reopening assessment in this instance. Delay ... Reopening of assessment - AO reopen the concluded scrutiny assessment based upon a satisfaction that income has escaped assessment - addition on basis of audit report - Held that:- Even if we accept the argument of the petitioner/Revenue that audit objections on the point of income can be valid to reopen the assessment, in the facts of the present case we do not find it to be a fit case for interference. The Special Leave Petition is dismissed. The Supreme Court of India dismissed the Special Leave Petition, stating that audit objections on income are not sufficient to reopen assessment in this case. Delay was condoned, and pending applications were disposed of accordingly.

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