| Court: | Gujarat high court |
| Head Notes: | Reopening u/s 147 in a scrutinised assessment u/s 143(3) beyond a period of 4 years on external information of bogus LTCG exemption in not maintainable. Notice u/s 148 quashed as issue already considered in original assessment amounts to change of opinion. Recent Supreme Court decision of NDTV explained. |
| Law: | Income-Tax Act |
| Section(s): | 147, 148, 143(3) |
| Counsel(s): | R K Patel |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | R K Patel |
| Date of upload: | July 12, 2021 |
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