https://www.taxtmi.com/caselaws?id=284250 The court dismissed the writ petitions challenging the reopening of assessments under the Income Tax Act, 1961 for the assessment years 2012-13 to 2017-18. The notices were issued based on a survey, and the central issue was the inability to provide bills/invoices for expenses claimed. The court found that the principles in GKN Driveshafts (India) Ltd. case were not violated, and the reopening was legal under Section 133A. Petitioners' lack of diligence in producing documents post-survey led to the dismissal of the petitions, with the court preserving their rights to present evidence during assessment proceedings. en-us Mon, 26 Aug 2019 00:00:00 +0530 Fri, 08 Nov 2019 08:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284250 The court dismissed the writ petitions challenging the reopening of assessments under the Income Tax Act, 1961 for the assessment years 2012-13 to 2017-18. The notices were issued based on a survey, and the central issue was the inability to provide bills/invoices for expenses claimed. The court found that the principles in GKN Driveshafts (India) Ltd. case were not violated, and the reopening was legal under Section 133A. Petitioners' lack of diligence in producing documents post-survey led to the dismissal of the petitions, with the court preserving their rights to present evidence during assessment proceedings. Case-Laws Income Tax Mon, 26 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284250