Case Law Analysis

top of page

Tax indias456.png

Home
Our Services
- GST
- GST Registration
- ACCOUNTING SERVICES
- CORPORATE TAX
- LOAN & PROPERTY CONSULTANCY
- NGO & SOCITIES
- CORPORATE GOVERNANCE
- GOVERNMENT OFFERINGS
- AUDIT & ASSURANCE
- INVESTMENT ADVISORY
About Us
- Our Team
Utilities
- Rates of Income Tax
Newsroom
- Event
New Link
Contact Us
Our Clients
- Clients
Blog
Plans & Pricing
More

Use tab to navigate through the menu items.

Search

ITAT Ahmedabad Landmark Ruling -Section 263 Order Passed in Name of Non-Existent Company Held Void

ITAT Ahmedabad Landmark Ruling -Section 263 Order Passed in Name of Non-Existent Company Held Void

🏛 ITAT Ahmedabad Landmark Ruling -Section 263 Order Passed in Name of Non-Existent Company Held Void

Section 263 Order Passed in Name of Non-Existent Company Held Void

4 days ago3 min read

Reassessment Notice Quashed by Gujarat High Court

Reassessment Notice Quashed by Gujarat High Court

Reassessment Notice Quashed by Gujarat High Court

In a significant judgment dated 27 January 2026, the Gujarat High Court quashed a reassessment notice issued under Sections 148A and 148 of the Income Tax Act in the case of Guruvayur Infratech Pvt. Ltd. vs ACIT (AY 2021-22).

5 days ago2 min read

The Gujarat High Court quashed reassessment proceedings initiated under Sections 148 and 148A where the assessee had fully disclosed a loan transaction and duly offered interest income to tax.The Court held that mere suspicion, third-party non-cooperation, or investigation inputs cannot justify reopening when material facts are already on record.

The Gujarat High Court quashed reassessment proceedings initiated under Sections 148 and 148A where the assessee had fully disclosed a loan transaction and duly offered interest income to tax.The Court held that mere suspicion, third-party non-cooperation, or investigation inputs cannot justify reopening when material facts are already on record.

🚨 Reassessment Cannot Be Based on Suspicion Alone

What is disclosed and taxed cannot be treated as “income escaping assessment”.

Dec 26, 20253 min read

Follow

Contact

info.taxindias@gmail.com

9773822604

Address

210, 2nd Floor, Silver Stone Arcade, Causeway Road, Singanpur, Katargam, Surat, Gujarat-395004

bottom of page