#Reassessment
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1,177 articlesIncome Tax
Income Tax
HC Quashes Section 147 Order passed without disposing Objection of Assessee
Income Tax
Income Tax
AO not required to confine assessment only on issue for which assessment was reopened
Income Tax
Income Tax
Delhi HC Quashes Section 148 reassessment Notices issued after 31.03.2021 as per old procedure
Income Tax
Income Tax
It is not permissible to reopen based on change of opinions: HC
Income Tax
Income Tax
Section 147 proceedings invalid as addition was made under section 56 for escapement of income of capital gain
Income Tax
Income Tax
Reassessment Notice based on primacies material related to bogus purchases is valid
Income Tax
Income Tax
Income Tax Reassessment against Non-Existing Entity is void ab-initio’
Income Tax
Income Tax
ITAT Quashes reassessment proceeding initiated merely based on Investigation Wing report without application of Mind
Income Tax
Income Tax
HC quashes Reassessment Orders for Contradiction in Reason for reopening
Income Tax
Income Tax
Reasons recorded for reassessment cannot be substituted, added or deleted
Income Tax
Income Tax
Sanction by Addl. CIT instead of PCIT not valid for Reassessment After expiry of four years
Income Tax
Income Tax
Reassessment after 4 years not valid If Assessee Made Full & True Disclosure during original assessment
Income Tax
Income Tax
HC quashes Reassessment Notice as reasons not existed on the date of notice
Corporate Law
Corporate Law
