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“Section 138(6)”
Section References (mined)Section 138Section 138(6)1 judgments
The decision most relied on for Section 138(6) is 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 on BharatTax.
Leading authorities on Section 138(6)
5 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt v. ACIT
138 Taxmann.com 428 · 2022 · Reported
42
citing judgments
Reopening assessments beyond four years is permissible when specific information regarding foreign bank accounts is received, provided due process and prior approval are obtained.
Kalasben Mangarlal Chokshi v. CIT
220 CTR 138 · 2008 · High Court
10
citing judgments
A retracted statement under Section 132(4) cannot be the sole basis for making additions to income without corroborative evidence, especially when the assessee provides a more convincing explanation.