#Reassessment
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1,154 articlesIncome Tax
Income Tax
Income Tax Reassessment invalid if AO failed to obtain requisite sanction u/s 151 from Pr. CIT
Income Tax
Income Tax
Change of opinion not base for reassessment proceedings
Income Tax
Income Tax
Reassessment based on same material examined in regular assessment is erred in law
Income Tax
Income Tax
HC Sets Aside section 148A(d) order for not considering Reply of Petitioner
Income Tax
Income Tax
Writ cannot be filed against sufficiency or adequacy of reasons for Income Tax Reassessment
Income Tax
Income Tax
Section 148A(d) Order without considering responses of petitioner is invalid
Income Tax
Income Tax
Re-assessment proceedings against non-existent entity – HC remands matter back to AO
Income Tax
Income Tax
Missing foundational allegation in Section 148A(b) notice cannot be incorporated by issuing a supplementary notice
Income Tax
Income Tax
Validity of Section 148 notice when escaped assessment is less than Rs.50 lacs
Income Tax
Income Tax
Rs. 50 Lakhs limit Not Applicable to section 148A(b) issued within 3 years
Income Tax
Income Tax
No reassessment beyond four years merely on basis of change of opinion
Income Tax
Income Tax
Section 147 assessment proceeding invalid if no valid service of notice
Income Tax
Income Tax
Assessing Officer has no power to review & has power to re-assess
Income Tax
Income Tax
