#Reassessment
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1,177 articlesIncome Tax
Income Tax
Reassessment based on Incorrect/Non-Existing reasons is Illegal & Bad in Law
Income Tax
Income Tax
Section 143(2) Notice on very same day of Return Filing makes Reassessment Invalid
Income Tax
Income Tax
Reassessment invalid if section 143(2) notice was issued on very same day of filing ITR
Income Tax
Income Tax
Recording of reasons after due application of mind is sine qua non for valid section 148 notice
Income Tax
Income Tax
Reason to believe not valid if after 01.04.1989, if it lacks application of Mind & Material
Income Tax
Income Tax
Reasonable belief sufficient for Section 147 notice; Final conclusion not required
Income Tax
Income Tax
Reassessment upheld on the ground of established business connection
Income Tax
Income Tax
AO can initiate reassessment if excess deduction was allowed based on wrong information supplied to it
Income Tax
Income Tax
Notice served through affixture after office hours without proper witness is invalid
Income Tax
Income Tax
Assessment become void ab-initio if done without issue of section143(2)
Income Tax
Income Tax
Mere Cash Deposit Not A Valid Ground for Reassessment Proceedings
Income Tax
Income Tax
Each Question Wise Objection Disposal Must In Reopening Proceedings: HC
Income Tax
Income Tax
Re-opening of assessment based on mistake of opinion is bad in law
Income Tax
Income Tax
