Pr. CIT v. Manzil Dinesh Kumar Shah

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The Tax Publishers2019 TaxPub(DT) 0916 (SC) : (2019) 261 TAXMAN 0001

INCOME TAX ACT, 1961

Section 261 Section 148 r/w Section 69

Where the department preferred SLP to appeal against the judgment of Gujarat High Court in Pr. CIT v. Manzil Dineshkumar Shah [R/Tax Appeal No. 451 of 2018 with R/Tax Appeal Nos. 457 & 458 of 2018, dt. 7-5-2018] : 2018 TaxPub(DT) 2717 (Guj-HC), whereby the High Court held that that reassessment notice issued under section 148 by AO just to verify validity of information was not justified, the Supreme Court condoned delay and dismissed the SLP.

Appeal (Supreme Court) - Special leave petition - Reassessment - Reason to believe--Information received from VAT Department

Department preferred SLP to appeal against the judgment of Gujarat High Court in Pr. CIT v. Manzil Dineshkumar Shah [R/Tax Appeal No. 451 of 2018 with R/Tax Appeal Nos. 457 & 458 of 2018, dt. 7-5-2018] : 2018 TaxPub(DT) 2717 (Guj-HC), whereby the High Court held that that reassessment notice issued under section 148 by AO just to verify validity of information was not justified.Held: The Supreme Court condoned delay and dismissed the SLP.

Affirmed:Pr. CIT v. Manzil Dineshkumar Shah [R/Tax Appeal No. 451 of 2018 with R/Tax Appeal Nos. 457 & 458 of 2018, dt. 7-5-2018] : 2018 TaxPub(DT) 2717 (Guj-HC).

REFERRED :

FAVOUR : SLP dismissed.

A.Y. :

IN THE SUPREME COURT OF INDIA