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        Case ID :
        Income Tax

        Reopening of assessment u/s 147 - The term “information” in Exp...

        High Court: Reopening Tax Assessments Requires Substantial Information, Not Just a Pretext, u/s 147 of Income Tax Act.

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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.
                                Reopening of assessment u/s 147 - The term “information” in Explanation-1 u/s 148 cannot be lightly resorted to so as to reopen assessment and this information cannot be a ground to give unbridled power to the revenue. - HC
                                Note: It is a system-generated summary and is for quick reference only.
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