PCIT Vs Sheetal Dushyant Chaturvedi (Supreme Court)
Case ke facts
Department ne return reopen kiye sirf isliye kyunki kuch papers aur transactions verify karne the. Is wajah se Bombay HC ne reopening ko radd kar diya tha.
Mudda (Issue)
Sirf verification ke liye case dobara kholna sahi hai ya nahi?
Faisla (Held)
Supreme Court ne department ki appeal nai suni. Iska matlab Bombay HC ka faisla barkarar raha—matlab sirf verify karne ke liye Section 147 se dobara assessment nahi khol sakte.
Practical takeaway
Agar sirf document verify karne ka reason diya hai, to reopening ko appeal mein challenge kar sakte ho. Reason must be specific—not only 'verification'.
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: 2026-10-05.