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HomeDirect TaxVague Seized Material Without “Live Link” Cannot Justify Reopening Under Section 148:...

Vague Seized Material Without “Live Link” Cannot Justify Reopening Under Section 148: Gujarat High Court

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By Mariya Paliwala
Gujarat High court

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The Gujarat High Court has quashed reassessment proceedings initiated under Section 148 of the Income-tax Act, 1961, holding that vague and uncorroborated seized material lacking a “live link” with the assessee cannot form the basis for reopening an assessment. The bench of Justice A.S. Supehia and Justice Pranav Trivedi has observed that although courts generally…

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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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