#Reassessment
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1,154 articlesIncome Tax
Income Tax
Reassessment based on Materials already available during Regular Assessment is invalid
Income Tax
Income Tax
Reassessment based on re-appreciation of facts already available on record is invalid
Income Tax
Income Tax
Whether CBDT Instruction Dated 11.05.2022 Is Legally Correct?
Income Tax
Income Tax
Unfolding the ‘Defence’ in Section 149 of Income Tax Act
Income Tax
Income Tax
Assessment order on issue other than reasons recorded for reopening is unsustainable
Income Tax
Income Tax
Reopening beyond 4 years is bad in law if all primary facts disclosed during original assessment proceedings
Income Tax
Income Tax
Reassessment merely based on Investigation Wing information is invalid
Income Tax
Income Tax
Initiation of Reassessment Proceedings by Non-Jurisdictional ITO is invalid
Income Tax
Income Tax
SC judgment not applies to Section 148 notice for AY 2013-14 to 2015-16
Income Tax
Income Tax
Draft of Reply to Section 148A(b) Notice considering SC Order
Income Tax
Income Tax
Section 148 Notice: Format of Reply on Letter Issued by AO Pursuant to SC Order
Income Tax
Income Tax
Summarised response to notices issued u/s 148A subsequent to SC decision & CBDT instruction No. 01/2022
Income Tax
Income Tax
Recent Supreme Court Decision on Reassessment
Income Tax
Income Tax
