324 (Del): 8. DCIT v. Smt. Indira D. Thakkar
148 Taxmann.com 270Reported decision2023#2769 most cited
What is 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar authority for?
Reopening of assessments based on information regarding foreign bank accounts is permissible, provided the Assessing Officer follows the due process and obtains necessary prior approvals.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2024.
Also referred to as
DCIT v. Smt. Indira D. Thakkar · section 149(1)(c) · undisclosed foreign income · foreign bank account · FT&TR Division · CBDT · prior approval · Pr. CIT · reopening assessment