#Reassessment
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1,177 articlesIncome Tax
Income Tax
Amendment to extend time limit for reassessment not applicable when notice was Illegal
Income Tax
Income Tax
Limitation date for reopening cases related to Ashish Agarwal judgment
Income Tax
Income Tax
Exclusion of 15 day period for issuance of section 148 notice in Search cases
Income Tax
Income Tax
Draft submission when AO not complies with section 147 to 151 of Income Tax
Corporate Law
Corporate Law
Time barring date for reopening cases arising out of SC direction
Income Tax
Income Tax
Writ jurisdiction should not substitute findings of an AO with its own: HC
Income Tax
Income Tax
ITAT quashes Assessment completed without considering valid revised return
Income Tax
Income Tax
Section 148A(b) notice invalid if approval is not granted by appropriate authority
Income Tax
Income Tax
Case reopened in light of SC judgment in Ashish Agarwal to be completed by 31.05.2023
Income Tax
Income Tax
Re-opening of assessment in absence of any new tangible material is unsustainable
Income Tax
Income Tax
Reassessment only on account of ‘change of opinion’ is liable to be struck down
Income Tax
Income Tax
Re-opening of assessment unjustified as complete disclosure of primary material facts already submitted
Income Tax
Income Tax
Re-opening of assessment merely based on information from DGIT(Inv.) is untenable
Income Tax
Income Tax
