Rolex Rings Limited Vs DCIT/ACIT (ITAT Rajkot)
Case ke facts
Rolex Rings Limited ka case tha. Company par ₹5.40 crore ki accommodation entry ka ilzaam laga tha. Department ne reassessment kiya, lekin sanction galat tha, koi direct sambandh nahi mila aur cross-examination ka mauka bhi nahi mila.
Mudda (Issue)
Kya reassessment sahi process follow ki bina ho sakti hai?
Faisla (Held)
ITAT ne reassessment ko radd kar diya. Sanction process theek nahi tha aur acche se sambandh establish nahi hua tha. Cross-examination nahi milne par bhi court ne department ke khilaf faisla diya.
Practical takeaway
Agar aapko cross-examination ka mauka nahi milta ya sanction process galat hai, to aap reassessment ko challenge kar sakte ho.
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.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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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: 2026-09-01.