#Reassessment
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1,177 articlesIncome 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
Reassessment due to change of opinion is impermissible
Income 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
