#Reassessment
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1,154 articlesIncome Tax
Income Tax
Mere disclosure of bogus transaction not sufficient, reopening of assessment sustainable
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HC quashed reassessment Notice as Assessee fully, truly disclosed all material facts
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Reopening of assessment u/s 147 without tangible material is unsustainable in law
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Reassessment notice on account of change of opinion of AO quashed
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Section 148 reassessment based on mere change of opinion is invalid
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Non-consideration of certain information during original assessment is valid ground for reopening of assessment
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Income Tax
Section 148 notice in non-existent company name was bad in law
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Reasons recorded on incorrect information are invalid and results in invalidation of reopening
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Assessment Order quashed on ground of Non-Disposal of Objections filed by Assessee
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Direct beneficial interest in asset/ bank account is a pre-requisite for issuing Notice u/s 148
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Reopening after 4 Years in absence of failure of Assessee to disclose fully & truly all materials was invalid
Income Tax
Income Tax
Section 148 notice invalid for reassessment initiated based on incriminating material
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Income Tax
Reopening For Mere Non -Ratification of Section 10B approval not justified
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