#Reassessment
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1,154 articlesIncome Tax
Income Tax
ITAT quashes section 147 proceeding as approval was granted by JCIT without verifying recorded reasons
Income Tax
Income Tax
Mere incorrect claim based on full disclosures cannot be reassessed after four years
Income Tax
Income Tax
HC set-aside Section 147 proceeding as it was initiated without considering objection of Appellant
Income Tax
Income Tax
ITAT quashed reopening of assessment initiated by AO merely based on information received from investigation wing
Income Tax
Income Tax
HC quashed section 148 notice for AY 2013-14 issued after six years
Income Tax
Income Tax
Tax authorities can initiate afresh proceeding if earlier proceeding was invalid
Income Tax
Income Tax
HC quashed section 148 notice issued more than six years after the end of relevant AY
Income Tax
Income Tax
Reopening of assessment bad in law as details were already available with AO
Income Tax
Income Tax
Reasons recorded for reopening of assessment must meet judicial scrutiny
Income Tax
Income Tax
Reopening of assessment on Mere audit opinion not valid
Income Tax
Income Tax
Reassessment without section 148 notice invalid even if assessee participated in proceedings
Income Tax
Income Tax
Change of opinion by AO cannot be base for initiation of re-assessment proceedings
Income Tax
Income Tax
Genuineness of transaction examined during regular assessment cannot be base for reassessment
Income Tax
Income Tax
