Reassessment Quashed: Gujarat High Court Slams Use of WhatsApp Data & Undated Complaint Without Proof. In a powerful judgment reinforcing taxpayer protection against arbitrary reopening, the Gujarat High Court has held that reassessment proceedings cannot be sustained on the basis of vague, third-party digital material and unverified allegations. The ruling in Dhruv Vijaykumar Trivedi v. DCIT (Special…
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