Reopening of Assessment permissible in case of Accommodation Entries without physical transportation of goods
Last updated: 27 August 2021
Court :
Gujarat High Court
Brief :
In Geetaben Dineshchandra Gupta v. Income Tax Officer Circle 3(3)(2) [R/Special Civil Application No. 18325 of 2019 dated August 23, 2021], Geetaben Dinesh chandra Gupta ('the Petitioner') has filed the current petition challenging the notice dated March 23, 2019 which proposed the reopening of assessment of the Petitioner under Section 148 of the Income Tax Act, 1961 ('the IT Act').
Citation :
R/Special Civil Application No. 18325 of 2019 dated August 23, 2021
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Bimal Jain
Published in Income Tax
Views : 183
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