April 2018

Sec. 260A

Bombay H.C : No opinion has been formed on the issue of allowing deduction u/s 80IC in respect of compo ent of “other income” which was not derived from industrial undertaking and therefore on this issue on which assessment is sought to be reopened, there was no question of “change of opinion” as held erroneously by the Tribunal and material available on record would form “tangible materials” to constitute “reason to believe” that income has escaped assessment at the time of reopening of assessment

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High Court Of Bombay Pr.CIT vs. Century Textiles & Industries Ltd. Section 260-A Asst. Year 2007-08 M.S.Sanklecha & Sandeep K.

Section 69, Income Tax Case Laws, Sec. 133A, Section 132, Section 143, Section 148

Gujarat H.C : The petitioner had filed return of income on 30th September 2010 declaring total income of Rs 8,85,260/=. The return was accepted without scrutiny under Section 143[1] of the Income-tax Act, 1961 [“the Act” for short]. To reopen such assessment, the Assessing Officer issued the impugned notice dated 31st March 2017

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High Court Of Gujarat Kiran Ravjibhai Vasani vs. Assistant Commissioner Of Income Tax Section 69, 132, 133A, 143, 148 Asst.

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