#Reassessment
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1,177 articlesIncome 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
ITAT quashed Reassessment based on borrowed satisfaction & without independent application of mind
Income Tax
Income Tax
Section 148 Notice valid If Assessee failed to submit Crypto Currency Ledger
Income Tax
Income Tax
Reassessment when Income Tax Act not provide for it – Application of Article 142
Income Tax
Income Tax
Reopening of assessment based on Investigation Report of other Assessee justified
Income Tax
Income Tax
Reassessment is invalid in absence of valid notice
Income Tax
Income Tax
