Landmark case · Law of Taxation · Semester 6
K.P. Varghese v. ITO
(1981) 4 SCC 173 · Supreme Court of India
Reopening or additions that rest on suspicion rather than evidence cannot stand.
From topic
Returns, assessment, reassessment and collection — Unit IV, Law of Taxation.
Related sections:
- Income-tax Act, 1961, 139 — Return of income
- Income-tax Act, 1961, 143 — Assessment
- Income-tax Act, 1961, 144 — Best-judgment assessment
- Income-tax Act, 1961, 147 — Income escaping assessment