Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Reopening Assessments Beyond Four Years Requires AO to Prove Non-Disclosure of Material Facts by Assessee: ITAT
Appeal Against OrderIncome Tax
ITAT reiterated that reopening assessments beyond four years requires proof of material non-disclosure by the assessee, not just new interpretations. This restatement of settled law checks arbitrary use of reassessment powers and provides taxpayers certainty after reasonable periods.
