5 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt v. ACIT
138 Taxmann.com 428Reported decision2022#2764 most cited
What is 5 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt v. ACIT authority for?
Reopening assessments beyond four years is permissible when specific information regarding foreign bank accounts is received, provided due process and prior approval are obtained.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2024.
Also referred to as
DCIT v. Smt. Indira D. Thakkar · 138 taxmann.com 428 · 2022 · undisclosed foreign income and assets · section 149(1)(c) · beyond four years · reassessment notice · foreign bank account · FT&TR Division CBDT · prior approval Pr. CIT