#Reassessment
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1,154 articlesIncome Tax
Income Tax
Mere change of opinion not valid for reopening of assessment u/s 148
Income Tax
Income Tax
Invocation of jurisdiction u/s 263 on same subject which was duly verified in reassessment proceeding unjustified
Income Tax
Income Tax
Original assessment completed after considering all facts hence re-assessment unsustainable
Income Tax
Income Tax
Borrowed Satisfaction & Necessity of Providing Material to Assessee before Reopening An Assessment
Income Tax
Income Tax
Reopening by merely quoting Insight portal information is invalid
Income Tax
Income Tax
Reassessment proceedings without any new tangible material is unsustainable in law
Income Tax
Income Tax
Reassessment proceedings without issuance of notice u/s 143(2) is bad in law
Income Tax
Income Tax
Delhi HC set aside Section 148A(d) order passed without considering reply of Assessee – directs de novo exercise
Income Tax
Income Tax
Income Tax Notice under section 148 against Dead Person is Invalid
Income Tax
Income Tax
Reassessment Notice on Non-Existing Company is not legally Tenable
Income Tax
Income Tax
Reassessment unsustainable if full & true material disclosure during original assessment
Income Tax
Income Tax
Fresh return filing not required if already filed return is to be treated for reassessment
Income Tax
Income Tax
Gujarat High Court: Section 148A – Reassessment- Limitation of notices
Income Tax
Income Tax
