Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeDirect TaxExcel Sheet Seized From Builder Sufficient Basis to Issue Income Tax Reassessment...

Excel Sheet Seized From Builder Sufficient Basis to Issue Income Tax Reassessment Notice: Delhi HC

Direct Tax

Published on

By Mariya Paliwala
Excel Sheet Seized From Builder Sufficient Basis to Issue Income Tax Reassessment Notice: Delhi HC

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi High Court has upheld the validity of a reassessment notice issued under Section 148 of the Income Tax Act, 1961, ruling that the presence of a taxpayer’s name in an Excel sheet seized from a real estate developer during search proceedings is sufficient at the threshold stage to justify initiation of reassessment proceedings,…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Indirect Taxes

Assessing Officer Can’t Ignore Appellate Remand Directions: Andhra Pradesh HC Quashes VAT Order

The Andhra Pradesh High Court has set aside a consequential VAT assessment order after...
GST

GST Sanction Objection Can’t Invalidate Entire FIR Also Alleging BNS Offences: Calcutta High Court

The Calcutta High Court has refused to interfere with an order declining interim protection...
Company & PMLA

PMLA Vehicle Release Requires Fresh Valuation For FDR Security: Orissa High Court

The Orissa High Court has directed a fresh valuation of two vehicles seized by...
GST

Printing Question Papers, Marksheets, Degree Certificates For Educational Institutions Exempt From GST: AAR

The Tamil Nadu Authority for Advance Ruling (AAR) has held that printing and supplying...

More like this

Indirect Taxes

Assessing Officer Can’t Ignore Appellate Remand Directions: Andhra Pradesh HC Quashes VAT Order

The Andhra Pradesh High Court has set aside a consequential VAT assessment order after...
GST

GST Sanction Objection Can’t Invalidate Entire FIR Also Alleging BNS Offences: Calcutta High Court

The Calcutta High Court has refused to interfere with an order declining interim protection...
Company & PMLA

PMLA Vehicle Release Requires Fresh Valuation For FDR Security: Orissa High Court

The Orissa High Court has directed a fresh valuation of two vehicles seized by...