Lodestone Software Services Private Limited Vs Union of India & Ors. (Gujarat High Court)
Case ke facts
Yahan ek software company ka case tha. Department ne fir se assessment khol diya kyunki unko laga ki Rs. 17.54 crore TDS ka deduction galat liya gaya hai. Par company ne actually kabhi woh deduction liya bhi nahi tha; unhone bas tax audit report galat padh li thi.
Mudda (Issue)
Kya bina sahi wajah ke assessment dobara khol sakte hain jab purana sab kuch record pe hai?
Faisla (Held)
Court ne reopening ko radd kar diya. Bola bas tax audit report galat samajh lene se dobara assessment nahi ho sakta, kyunki yeh sirf ek alag opinion hai, koi naya evidence nahi.
Practical takeaway
Agar department bas galat samajh kar assessment dobara khol raha ho, to usko challenge kar sakte ho. Apne records clear rakho ki deduction actually claim hua tha ya nahi.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-25.