Hindustan Lever Ltd. v. R.B. Wadkar
268 ITR 332High Court2004#77 most cited
What is Hindustan Lever Ltd. v. R.B. Wadkar authority for?
The validity of reassessment proceedings initiated under Section 147, by issuing a notice under Section 148, must be judged solely on the reasons originally recorded by the Assessing Officer. These recorded reasons cannot be supplemented, improved upon, or modified at any later stage.
695
judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2010 to 2026.
Also referred to as
Hindustan Lever Ltd v R.B. Wadkar · Section 147 · Section 148 · reasons recorded · reassessment validity · improving reasons · beyond four years · mere change of opinion · escapement of income · first proviso section 147
Also reported as
137 Taxmann 479
