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🔎 Highlights - Adv. Search ❯
    November 1, 2025 Notifications Customs
    Customs fixes tariff values for edible oils, brass scrap, areca nut, gold and silver effective 1 November 2025
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    Case ID :
    Income Tax

    Validity of Reopening of assessment u/s 147 - it is a well...

    Court Denies Reopening of Tax Assessment Due to Lack of Transparency and Suppression of Material Facts.

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    Income TaxNovember 12, 2023Case LawsHC

    Validity of Reopening of assessment u/s 147 - it is a well settled position of law that an individual seeking to invoke the equitable jurisdiction of a High Court must approach this Court displaying bona fides. However, in the present case, the Petitioner has unquestionably suppressed material facts in relation to the cancellation of its registration under Section 12A, 12AA and 12AB of the IT Act. - HC

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    ActsIncome Tax
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