{"id":22015,"date":"2012-07-25T14:14:00","date_gmt":"2012-07-25T08:44:00","guid":{"rendered":"https:\/\/www.legalindia.in\/news\/?p=22015"},"modified":"2012-07-25T14:14:00","modified_gmt":"2012-07-25T08:44:00","slug":"amitabh-bachchan-hc-rejects-i-t-depts-appeal-in-tax-evasion-case","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/news\/amitabh-bachchan-hc-rejects-i-t-depts-appeal-in-tax-evasion-case","title":{"rendered":"Amitabh Bachchan: HC rejects I-T dept&#8217;s appeal in tax evasion case"},"content":{"rendered":"<p>The <span style=\"color: #800000;text-decoration: underline\"><strong>Bombay high court<\/strong><\/span> recently dismissed an <span style=\"color: #800000\"><strong>income tax department<\/strong> <\/span>appeal against <span style=\"color: #800000;text-decoration: underline\"><strong>Amitabh Bachchan<\/strong><\/span>, which reopened his 2002-03 assessment for evading tax.<\/p>\n<p>\u00a0A division bench of <span style=\"color: #800000;text-decoration: underline\"><strong>Justices S J Vazifdar and M S Sanklecha<\/strong><\/span> on July 5 heard the appeal against the IT appellate tribunal&#8217;s March 19, 2010 order, which held that the assessing officer (AO) was not justified in reopening the assessment.<\/p>\n<p>\u00a0On October 13, 2002, Amitabh\u00a0Bachchan filed his return, declaring his income at Rs 14.99 crore. On March 31, 2003, he filed a revised return, wherein he claimed expenses at 30% ad hoc (without details to support), amounting to Rs 6.31 crore and determined his income at Rs 811 crore. However, before the assessment could be completed, on March 13, 2004, Bachchan withdrew the revised return along with the claim for deduction of 30% ad hoc expenses from his total income. On March 29, 2005, the AO completed the assessment and determined Bachchan&#8217;s income at Rs 56.41 crore. A notice was sent on April 5, 2006 for reopening assessment proceedings.<\/p>\n<p>The actor had withdrawn the claim as he could not prove certain expenses. The AO also sought verification of cash journals, vehicle and professional expenses, books of accounts, receipts of dividend received from investment in a house property and source of cash deposits in an account, which included deposits on behalf of <span style=\"color: #800000;text-decoration: underline\"><strong>Jaya Bachchan<\/strong><\/span>. It noted that while Amitabh\u00a0Bachchan maintained seven accounts, he furnished details of only six.<\/p>\n<p>\u00a0On December 31, 2007, the AO assessed the actor&#8217;s total income of Rs 20.05 crore after granting applicable relief under the IT Act.<\/p>\n<p>\u00a0Amitabh Bachchan moved the <span style=\"color: #800000;text-decoration: underline\"><strong>Commissioner of Income Tax (Appeals),<\/strong> <\/span>which on March 4, 2009 set aside the reassessment, holding that the material on the basis of which the assessment was sought to be reopened was always available during the time of original proceedings. The tribunal department also upheld the CIT(A) order.<\/p>\n<p>\u00a0The judges said the CIT (A) and the tribunal <span style=\"color: #800000;text-decoration: underline\"><strong>&#8220;correctly concluded that there was no fresh tangible material&#8221;<\/strong><\/span> before the AO to believe that taxable income escaped assessment. Also, that reasons for re-assessment records that Bachchan withdrew his claim of 30 % percent when asked to substantiate it.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Bombay high court recently dismissed an income tax department appeal against Amitabh Bachchan, which reopened his 2002-03 assessment for evading tax. \u00a0A division bench of Justices S J Vazifdar and M S Sanklecha on July 5 heard the appeal against the IT appellate tribunal&#8217;s March 19, 2010 order, which held that the assessing officer [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[1],"tags":[10965,10963,10964,10969,10966,10968,10967],"class_list":["post-22015","post","type-post","status-publish","format-standard","hentry","category-top-law-news","tag-actor-amitabh-bachchan","tag-amitabh","tag-amitabh-bachchan","tag-amitabh-bachchan-in-income-tax-row","tag-bollywood-actor-amitabh-bachchan","tag-high-court-quashed-plea-against-amitabh-bachchan","tag-i-t-department-plea-against-amitabh-bachchan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Acquittal in Best Bakery case<\/title>\n<meta name=\"description\" content=\"The Bombay high court recently dismissed an income tax department appeal against Amitabh Bachchan, which reopened his 2002-03 assessment for evading tax. - Get the latest legal news from the Supreme Court, High Courts, and government. 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Complainant Chetan Dhiman in his complaint before the judicial magistrate\u2019s court said the\u2026","rel":"","context":"In &quot;Criminal Law News&quot;","block_context":{"text":"Criminal Law News","link":"https:\/\/www.legalindia.com\/news\/category\/criminal-law-news"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2015\/06\/amitabh.jpg?fit=600%2C334&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2015\/06\/amitabh.jpg?fit=600%2C334&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.legalindia.com\/news\/wp-content\/uploads\/sites\/2\/2015\/06\/amitabh.jpg?fit=600%2C334&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":20901,"url":"https:\/\/www.legalindia.com\/news\/delhi-hc-stays-hair-oil-ad-featuring-amitabh-bachchan","url_meta":{"origin":22015,"position":1},"title":"Delhi HC stays hair oil ad featuring Amitabh Bachchan","author":"Legal India Admin","date":"June 19, 2012","format":false,"excerpt":"The Delhi High Court\u00a0yesterday stayed screening or telecast of an advertisement featuring Amitabh Bachchan for Emami Ltd's product Navratna oil on a plea by a city-based herbal products manufacturer, accusing the cosmetic giant of maligning its ayurvedic oil Himgange. Justice Manmohan Singh stayed the screening, telecast or use of the\u2026","rel":"","context":"In &quot;Top Law News&quot;","block_context":{"text":"Top Law News","link":"https:\/\/www.legalindia.com\/news\/category\/top-law-news"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":4792,"url":"https:\/\/www.legalindia.com\/news\/amitabh-critics-are-taliban-modi","url_meta":{"origin":22015,"position":2},"title":"Amitabh critics are Taliban: Modi","author":"Legal India Admin","date":"March 29, 2010","format":false,"excerpt":"Lashing out at those objecting to Bollywood megastar Amitabh Bachchan's presence at a government function in Mumbai, Gujarat chief minister Narendra Modi has dubbed them as \"Talibans of untouchability\". Writing on his blog, Modi described 67-year-old Bachchan as a great artist with legendary humility and even taller achievements who has\u2026","rel":"","context":"In &quot;Top Law News&quot;","block_context":{"text":"Top Law News","link":"https:\/\/www.legalindia.com\/news\/category\/top-law-news"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":5051,"url":"https:\/\/www.legalindia.com\/news\/tamils-protest-bachchans-proposed-sri-lanka-visit","url_meta":{"origin":22015,"position":3},"title":"Tamils protest Bachchan&#8217;s proposed Sri Lanka visit","author":"Legal India Admin","date":"April 26, 2010","format":false,"excerpt":"\u00a0Hundreds of Tamils shouting slogans took to the streets outside the residence of Bollywood superstar Amitabh Bachchan in Mumbai today (April 25). Indian media reported that the protesters were showing their agitation against his decision to visit Sri Lanka as chief guest for the India International Films Awards (IIFA) function\u2026","rel":"","context":"In &quot;Top Law News&quot;","block_context":{"text":"Top Law News","link":"https:\/\/www.legalindia.com\/news\/category\/top-law-news"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":4276,"url":"https:\/\/www.legalindia.com\/news\/kashmiri-rti-activist-named-for-citizen-journalist-award","url_meta":{"origin":22015,"position":4},"title":"Kashmiri RTI activist named for citizen journalist award","author":"Legal India Admin","date":"February 12, 2010","format":false,"excerpt":"A Kashmiri Right to Information (RTI) activist has been nominated for the second edition of Citizen Journalist Awards instituted by a national TV channel.","rel":"","context":"In &quot;Top Law News&quot;","block_context":{"text":"Top Law News","link":"https:\/\/www.legalindia.com\/news\/category\/top-law-news"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":8376,"url":"https:\/\/www.legalindia.com\/news\/vidya-balan-shashi-tharoor-named-hottest-celeb-vegetarians","url_meta":{"origin":22015,"position":5},"title":"Vidya Balan, Shashi Tharoor named hottest celeb vegetarians","author":"Legal India Admin","date":"January 18, 2011","format":false,"excerpt":"Bollywood actress Vidya Balan and former union minister of state for external affairs Shashi Tharoor have been voted as the hottest celebrity vegetarians in an online poll by animal rights organisation PETA.Vidya and Tharoor beat out actors R. Madhavan and Lara Dutta to claim the title. They faced competition from\u2026","rel":"","context":"In &quot;Media &amp; Entertainment News&quot;","block_context":{"text":"Media &amp; Entertainment News","link":"https:\/\/www.legalindia.com\/news\/category\/media-entertainment-news"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"jetpack_shortlink":"https:\/\/wp.me\/p6H5Bf-5J5","jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/posts\/22015","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/users\/21"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/comments?post=22015"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/posts\/22015\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/media?parent=22015"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/categories?post=22015"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/news\/wp-json\/wp\/v2\/tags?post=22015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}