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Section 158B5 Section 1323

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) CIRCLE 1(2) vs. M/S M.R. SHAH LOGISTICS PVT. LTD

Appeal is allowed in these terms, without order on costs

C.A. No.-002453-002453 - 2022Supreme Court28 Mar 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 132Section 132(4)Section 143(1)Section 147

reassessment. 4. The “reasons to believe” which were the basis for re-opening the assessment, recorded that search proceedings were conducted in the M.R. Shah group and Champalal group of companies on 20.09.2016 and that during the course of previous searches in the case of Shirish Chandrakant Shah, an accommodation entry provider in Mumbai, it was observed that huge amounts

MANISH MAHESHWARI vs. ASSTT.COMMNR.OF INCOME TAX

The appeals are allowed