TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Supreme Court of India dismisses Special Leave Petition, upholds High Court order, and disposes of pending applications.</h1> <h3>DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 (1) (2) Versus JAYESH T KOTAK</h3> The Supreme Court of India dismissed the Special Leave Petition, upholding the impugned order of the High Court, and disposed of pending interlocutory ... Reopening of assessment u/s 147 - deemed dividend addition u/s 2(22)(e) - gap of more than four years - failure on the part of the petitioner to disclose fully and truly all material facts necessary for his assessment - second mode of payment envisaged under clause (e) of section 2(22) viz. to any concern in which such shareholder is a member or a partner and in which he has substantial interest - HC held in the absence of any failure on the part of the petitioner to disclose fully and truly all material facts necessary for his assessment, the reopening of assessment beyond a period of four years from the relevant assessment is without authority of law - HELD THAT:- SLP dismissed. The Supreme Court of India dismissed the Special Leave Petition as they found no ground to interfere with the impugned order passed by the High Court. Pending interlocutory application(s) were disposed of.
TaxTMI 
TaxTMI 
