324 (Del): 8. DCIT v. Smt. Indira D. Thakkar
148 Taxmann.com 270Reported decision2023#2806 most cited
What is 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar authority for?
Reopening of assessment based on information received from the FT&TR Division of CBDT regarding a foreign bank account is permissible if done following due process and obtaining prior approval.
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2024.
Also referred to as
DCIT v. Smt. Indira D. Thakkar · reassessment · reopening of assessment · foreign bank account · FT&TR Division · CBDT information · prior approval · due process
Issues it is cited on
Judgments citing 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar
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