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HomeDirect TaxReassessment Can’t Be Solely Based on Third-Party Information Without Direct Evidence Against...

Reassessment Can’t Be Solely Based on Third-Party Information Without Direct Evidence Against Assessee: ITAT

Direct Tax

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By Mariya Paliwala
ITAT

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The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has held that reassessment proceedings cannot be sustained merely on the basis of third-party information unless the Income Tax Department brings direct evidence linking the assessee with the alleged transactions. The bench of Astha Chandra (Judicial Member) and Dr Dipak P. Ripote (Accountant Member) deleted…

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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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