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Nimesh Maheshbhai Shah HUF Thro Nimesh Maheshbhai Shah Vs ITO (Gujarat High Court)

Gujarat High CourtIncome TaxSection 148 (Income escaping assessment)Faisla: Assessee ke favour mein

Case ke facts

HUF ke case mein reopening notice diya gaya. AO ne bas kisi aur ke info par action liya, khud independent check nahi kiya.

Mudda (Issue)

Kya AO borrowed satisfaction pe bina khud soch-vichar kiye notice de sakta hai?

Faisla (Held)

Court ne reopening radd kar di. Bola, AO ko independent belief zaruri hai, bas dusre ka data dekh kar action nahi ho sakta.

Practical takeaway

Notice milte hi pucho AO ka apna kya basis hai. Agar sirf kisi aur department ka letter hai, to court mein challenge ho sakta hai.

Original report: TaxGuru

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.

Income tax notice ka jawab

Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-10.

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