5 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt v. ACIT

138 Taxmann.com 428Reported decision2022#2768 most cited

What is 5 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt v. ACIT authority for?

The reopening of assessment cases is valid when conducted following due process, including obtaining prior approval from the Principal Commissioner of Income Tax, especially when based on specific information regarding foreign bank accounts received from the FT&TR Division of CBDT.

42

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

Brahm Dutt v. ACIT · 138 Taxmann.com 428 · reassessment · foreign bank account · FT&TR Division · CBDT · prior approval · Principal Commissioner · due process

Issues it is cited on

Judgments citing 5 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt v. ACIT

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5 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt v. ACIT (138 Taxmann.com 428) — Cited in 42 Judgments | BharatTax