#Reassessment
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1,154 articlesIncome Tax
Income Tax
Reopening on review of same material considered in original assessment invalid
Income Tax
Income Tax
Reopening notice invalid in absence of any tangible material to establish escapement of income for assessment
Income Tax
Income Tax
AO not entitled on change of opinion to commence reassessment proceedings
Income Tax
Income Tax
Review in the garb of reassessment is absolutely prohibited
Income Tax
Income Tax
HC surprised with reasons recorded for reopening & hoped for better reasons
Income Tax
Income Tax
Amendment in Income Tax assessment & reassessment provisions
Income Tax
Income Tax
Rajasthan HC quashes Section 148 Notice issued after 31.03.2021 in 472 Cases
Income Tax
Income Tax
HC Quashes Section 147 Assessment as reason for reopening was not sustainable
Income Tax
Income Tax
Beyond a period of 4 years, retrospective amendment to section 115JB cannot be a ground for reassessment
Income Tax
Income Tax
Reassessment notice quashed for failure of AO to follow statutory formalities
Income Tax
Income Tax
Reopening of Assessment not permissible to take another view on same material
Income Tax
Income Tax
Reopening of assessment not allowed for mere verification of claim
Income Tax
Income Tax
Bogus LTCG- HC upheld Reassessment notice after expiry of 4 Years
Income Tax
Income Tax
