Telangana High Court: Piramal Swasthya Management and Research Institute v. Assistant Commissioner of Income Tax & Anr. The Hon’ble High Court quashed the reassessment proceedings initiated under Sections 148A(d) and 148 of the Income Tax Act, holding that the Revenue cannot reopen an issue that had already been examined and accepted during the original …

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 …