Income Tax Reopening Quashed Over Mechanical Reliance on CGST Data Sans Verification of Assessee's Records.

The High Court annulled the show cause notice and subsequent order under sections 148A(b) and 148A(d) of the Income Tax Act, criticizing the tax authorities for reopening the assessment based solely on CGST data without verifying the assessee's records. The court highlighted the improper intermixing of CGST and Income Tax jurisdictions, emphasizing that information from one cannot be automatically applied to the other without relevant evidence. The Principal Commissioner of Income Tax's approval under section 151 was deemed an overreach and an abuse of authority. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X