#Reassessment
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1,177 articlesIncome Tax
Income Tax
Indiscriminate Income Tax notices without allowing reasonable time
Income Tax
Income Tax
Extend Time Limit for Income Tax Assessment time barring on 31.3.2022
Income Tax
Income Tax
A Reassessment of Section 144B of Income Tax Act, 1961
Income Tax
Income Tax
Reopening cannot be done in a mechanical manner & on a mere change of opinion
Income Tax
Income Tax
HC quashes reopening notice as reason to believe has no rational nexus to belief for escapement of income
Income Tax
Income Tax
Reassessment proceedings based on wrong assumptions of facts – Return not filed
Income Tax
Income Tax
Reopening notice invalid if no tangible material to establish escapement of income
Income Tax
Income Tax
Jurisdictional Condition Must Be Satisfied to Justify Notice for Reopening
Income Tax
Income Tax
Bombay HC lays guidelines on reopening cases for AO for strict compliance
Income 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
