#Reassessment
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1,154 articlesIncome Tax
Income Tax
Reopening of assessment unsustainable in absence of any failure on part of assessee
Income Tax
Income Tax
Mere change of opinion does not provide jurisdiction for re-opening of assessment
Income Tax
Income Tax
Reopening of assessment on the basis of change of opinion is untenable
Income Tax
Income Tax
Reopening of assessment without any new tangible material is unsustainable
Income Tax
Income Tax
Gujarat HC quashed Section 148 notices for AY 2013-2014 & 2014-2015
Income Tax
Income Tax
Gujarat HC set aside section 148 notices & 148A(d) orders in 257 cases
Income Tax
Income Tax
Initiation of reassessment in spite of full & true disclosure is untenable
Income Tax
Income Tax
Allahabad HC on Section 148 Notices issued after 01.04.2021 for AY 2013-14 to 2017-18
Income Tax
Income Tax
Reopening of assessment without any new information is unjustified
Income Tax
Income Tax
Notice issued without sufficient reasons to initiate reassessment is not sustainable
Income Tax
Income Tax
Reopening of assessment despite full & true disclosure of material facts is unjustifed
Income Tax
Income Tax
Mere ‘reason to believe’ not satisfy condition for reopening of assessment
Income Tax
Income Tax
If foundational allegation found to be false/non-existing, entire subsequent proceedings would collapse
Income Tax
Income Tax
