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HomeDirect TaxReassessment Based Solely on Audit Objection Invalid: Allahabad HC 

Reassessment Based Solely on Audit Objection Invalid: Allahabad HC 

Direct Tax

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By Mariya Paliwala
Allahabad High Court

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The Allahabad High Court has quashed reassessment proceedings initiated against leather exporter for Assessment Year 2017–18, holding that reassessment cannot be sustained when it is founded merely on an audit objection and unsupported by any independent application of mind or objective material indicating escapement of income. The Bench of Justice Saumitra Dayal Singh and Justice…

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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.

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