Audit objections alone cannot justify reopening tax assessments beyond three years without new evidence, Sikkim High Court rules
Zydus Healthcare challenged reassessment proceedings for assessment years 2015–16, 2017–18 and 2018–19.
3 MIN READ→
HCMONTHLY CASE LAW ARCHIVE
Read 4 LawLens analyses of Sikkim High Court judgments published in October 2026, covering key rulings, legal principles and case law.
← BACK TO SIKKIM COURT REPORTPERMANENT MONTHLY EDITIONS
Zydus Healthcare challenged reassessment proceedings for assessment years 2015–16, 2017–18 and 2018–19.
3 MIN READ→
The applicant sought condonation of a 223-day delay in filing a revision against an order dated 30 August 2025.
2 MIN READ→
The petitioner and Respondent No. 1, his wife, were married in 2005. Following her complaint, an FIR was registered alleging offences under Sections 498A and 323 of the Indian Penal Code, 1860; investigation resulted...
2 MIN READ→
The applicant, respondent no. 3 in the motor-accident appeal, sought condonation of delay in applying to set aside the ex parte judgment and award dated 17 April 2023.
2 MIN READ→