High Court quashed move to reopen Income Tax Assessment over vague third-party material
Gujarat High Court: Bhavnaben Darshanbhai Patel v. Income Tax Officer The Hon’ble High Court quashed the reassessment notices ruling that the IT Department cannot reopen completed assessments based on vague third-party documents that have no clear link to the person concerned. The case arose after search under section 132 in the cases on B …