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Delhi High Court Upholds Reopening of Assessment in Accommodation Entry Case: “The Expression ‘Yes, I Am Convinced It Is a Fit Case for Reopening’ Meets the Mandate of Section 151”

Court’s Decision The Delhi High Court set aside an order of the Income Tax Appellate Tribunal (ITAT) that had quashed reassessment proceedings against a company alleged to have received ₹25…

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Rawlaw October 9, 2025

Posted inNews

Calcutta High Court Holds Reopening under Section 147 Invalid: “Reopening Must Be Based on Concrete Material, Not Vague Suspicion” — IT Appeal by Principal Commissioner of Income Tax Dismissed

Judgment Title Principal Commissioner of Income Tax 2, Kolkata v. M/s Alosha Marketing Pvt. Ltd. (Calcutta High Court, Judgment dated 16 June 2025 by Chief Justice T.S. Sivagnanam and Justice…

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Rawlaw June 20, 2025

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