179 (guj) 3. Signature Hotels P. Ltd. v. ITO
156 Taxmann.com 517High Court2023#2343 most cited
What is 179 (guj) 3. Signature Hotels P. Ltd. v. ITO authority for?
Reopening of assessment requires specific and non-vague reasons; it cannot be based on scanty or non-specific grounds. Where the reasons for reopening are found to be factually incorrect or based on a misunderstanding of the assessee's disclosed records, the reopening may be invalid.
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.
Also referred to as
Signature Hotels P. Ltd. v. ITO · Section 147 · Section 148 · reassessment · reopening assessment · non-specific reasons · vague reasons · scanty reasons · incorrect grounds for reopening · assessment year 2012-13
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Issues it is cited on
Judgments citing 179 (guj) 3. Signature Hotels P. Ltd. v. ITO
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