Section 68

Section 68, Section 147

Bombay H.C : Where reassessment resorted to on ground that companies which had purchased shares of assessee-company were not in existence, once assessee had produced documentary evidence to establish existence of companies, burden would shift on to revenue to establish initiation of reassessment and, thus, reassessment be set aside

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High Court Of Bombay Pr.CIT, Panji Vs. Paradise Inland Shipping (P.) Ltd. Section 68, 147 F.M. Reis And Nutan D. […]

Section 68, Section 147, Section 263

Calcutta H.C : The alleged lack of proper enquiries as to the issue of share capital/ premium in the course of proceedings under section 147 cannot be considered as erroneous and prejudicial to the interest of revenue when reopening was done for the specific purpose unconnected with the issue of share capital/premium

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High Court Of Calcutta Success Tours & Travels (P.) Ltd. vs. ITO, Ward-9(4), Kolkata Section 68, 263, 147 Assessment year

Section 139, Section 143, Section 56, Section 68

S.C : the choice of the check period has caused any prejudice or disadvantage to the accused in any manner. Hence, in my view, the period of 5 years selected by the prosecution is reasonably sufficient to give a fair and comprehensive picture of the known source of income and pecuniary resources and property in the possession of the accused so to arrive at a fair decision on the issues involved in this proceedings

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Supreme Court Of India State Of Karnataka vs. Selvi J. Jayalalitha Section 139, 56, 68 And 143 Pinaki Chandra Ghose

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