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 TaxReassessment Based Solely on Audit Objection Invalid: Allahabad HC 

Reassessment Based Solely on Audit Objection Invalid: Allahabad HC 

Direct Tax

Published on

By Mariya Paliwala
Allahabad High Court

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

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

Supreme Court

Digestion-Based Time-of-Death Estimates Can’t Displace Reliable Eyewitness Accounts: Supreme Court 

The Supreme Court has upheld the convictions and life sentences in a double-murder case,...
Supreme Court

Handwriting Expert Must Be Examined To Prove Disputed Letters: Supreme Court Quashes Suicide Abetment Conviction

The Supreme Court has acquitted a man convicted of abetting his estranged wife’s suicide,...
Supreme Court

Plaint Can’t Be Rejected Merely Because Suit May Fail At Trial: Supreme Court Directs Record Of Pre-Registration Rejections

The Supreme Court has held that the likelihood of a civil suit being dismissed...
Supreme Court

Prime Roadside Land Can’t Be Arbitrarily Allotted Away From Original Tenure Holders: Supreme Court

The Supreme Court has upheld an Allahabad High Court judgment directing restoration of a...

More like this

Supreme Court

Digestion-Based Time-of-Death Estimates Can’t Displace Reliable Eyewitness Accounts: Supreme Court 

The Supreme Court has upheld the convictions and life sentences in a double-murder case,...
Supreme Court

Handwriting Expert Must Be Examined To Prove Disputed Letters: Supreme Court Quashes Suicide Abetment Conviction

The Supreme Court has acquitted a man convicted of abetting his estranged wife’s suicide,...
Supreme Court

Plaint Can’t Be Rejected Merely Because Suit May Fail At Trial: Supreme Court Directs Record Of Pre-Registration Rejections

The Supreme Court has held that the likelihood of a civil suit being dismissed...