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🔎 Case Laws - Adv. Search ❯
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        Supreme Court Upholds Reassessment under Income-tax Act

        Income-Tax Officer Versus Saradbhai M. Lakhani And Another

        Income-Tax Officer Versus Saradbhai M. Lakhani And Another - [2000] 243 ITR 1 (SC) The Supreme Court allowed the appeal against the Gujarat High Court judgment that quashed a notice under section 148 of the Income-tax Act for reopening the assessment of a partnership firm. The High Court's decision was overturned as the Income-tax Officer had the authority to initiate reassessment proceedings based on information received, including relevant court judgments. The appeals were allowed, and the High Court judgment was set aside, dismissing the respondent's writ petition. No costs were awarded.

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