#Reassessment
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1,177 articlesIncome Tax
Income Tax
Non-consideration of certain information during original assessment is valid ground for reopening of assessment
Income Tax
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
Income Tax
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Direct beneficial interest in asset/ bank account is a pre-requisite for issuing Notice u/s 148
Income Tax
Income Tax
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
Income Tax
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Reopening For Mere Non -Ratification of Section 10B approval not justified
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No TDS on Sale of Software by treating it as Royalty
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ITAT remands case back to AO- Reassessment based on change of opinion
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Reassessment was erroneous in absence of prima facie finding by CIT
Income Tax
Income Tax
Section 148 Reassessment order passed in case of non-existent entity is void
Income Tax
Income Tax
Reassessment after 4 year invalid if assessee disclosed all material facts during original assessment
Income Tax
Income Tax
