#Reassessment
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1,154 articlesIncome Tax
Income Tax
AO cannot reopen the assessment based on very same material & take another view
Income Tax
Income Tax
ITAT directs CIT(A) to examine if mandatory notice u/s 143(2) was issued by AO before issue of reassessment order
Income Tax
Income Tax
HC quashed reassessment order as approval was not from specified authority
Income Tax
Income Tax
Reassessment triggered on a change of opinion as to calculation of tax payable is invalid
Income Tax
Income Tax
AO to provide reasons to disbelieve bank statements for reopening of assessment
Income Tax
Income Tax
Addition without Considering Submissions of Assessee – ITAT restores matter
Income Tax
Income Tax
Section 148A(b) notice is not expected to be as detailed as assessment order: HC
Income Tax
Income Tax
Co-owners showed capital gains of different amount – Section 148 notice invalid
Income Tax
Income Tax
Section 148 notice without Higher Authority Approval is invalid
Income Tax
Income Tax
HC set-aside Section 148 notice as notice issued without any new tangible material
Income Tax
Income Tax
Reassessment beyond four years is invalid if no failure to disclosure by Assessee during original assessment
Income Tax
Income Tax
Reassessment based on conjectures & surmises without any Tangible material is invalid
Income Tax
Income Tax
Addition for cash deposit in bank based on reopening without application of mind deleted
Income Tax
Income Tax
