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Income Tax | Section 147 Reopening on Mere Suspicion of Fund Rotation Quashed: ITAT Delhi

1 Oct 2026 · 1 Oct 2026By CA Sandeep KanoiSource: TaxGuru

Delhi ITAT quashes Section 147 reassessment as fund rotation and STR information showed suspicion, not a live link to escaped income. The post Section 147 Reopening on Mere Suspicion of Fund Rotation Quashed: ITAT Delhi appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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