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.
Unit IV · Law of Taxation
Returns, assessment, reassessment and collection
Study aid only. Confirm statute numbers with the current bare Act and the official OU LL.B. (3-YDC) 2024–25 syllabus PDF.
Statute sections
| Act / instrument | Section | Name |
|---|---|---|
| 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 |
Landmark cases
GVK Industries Ltd. v. ITO
(2011) 4 SCC 36 · Supreme Court of India
Assessment of cross-border receipts is valid where the statute supplies a territorial nexus.