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.

42

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

Issues it is cited on

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

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