#Reassessment
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1,177 articlesIncome Tax
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Gujarat HC quashed Section 148 notices for AY 2013-2014 & 2014-2015
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Initiation of reassessment in spite of full & true disclosure is untenable
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Allahabad HC on Section 148 Notices issued after 01.04.2021 for AY 2013-14 to 2017-18
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Reopening of assessment without any new information is unjustified
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Notice issued without sufficient reasons to initiate reassessment is not sustainable
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Reopening of assessment despite full & true disclosure of material facts is unjustifed
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Mere ‘reason to believe’ not satisfy condition for reopening of assessment
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If foundational allegation found to be false/non-existing, entire subsequent proceedings would collapse
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Recorded reasons for reopening can neither be improved nor substituted by an affidavit
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Reassessment proceedings becomes null & void if no valid service of section 148 notice
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Rajasthan HC stays Time barred Re-assessment Proceedings
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Reasons to Believe is foundation stone of reassessment proceedings u/s 147/148
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Claim allowed in scrutiny proceedings cannot be withdrawn by AO by mere change of opinion
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