#Reassessment
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1,154 articlesIncome Tax
Income Tax
Addition in Reassessment based on mere audit objection are not tenable
Income Tax
Income Tax
Reopening proceeding based on wrong & incorrect facts was null & void
Income Tax
Income Tax
No reassessment on basis of wrong, incorrect & non-existing reasons
Company Law
Company Law
Reassessment justified if bogus transaction found based on subsequent information
Income Tax
Income Tax
Cases to be considered as Potential cases for section 148 notice
Income Tax
Income Tax
Mere Word Satisfied Invalidates Section 148 Approval given without Reasoning
Income Tax
Income Tax
AO must consider objection to Section 148 Notice: HC refers case back to AO
Income Tax
Income Tax
Income escaping assessment | Action to be taken | AY 2013-14 to 2017-18
Income Tax
Income Tax
Instructions for issue of Section 148 notice for Reassessment/Reopening
Income Tax
Income Tax
HC quashes Section 148 Notice issued without prior administrative approval of PCIT
Income Tax
Income Tax
No Reopening On Borrowed Satisfaction Without Bringing Tangible Material on Record
Income Tax
Income Tax
Reopening of assessment invalid if based on “change of opinion”
Income Tax
Income Tax
Section 147: AO must act based on ‘reasons to believe’ & not on ‘reasons to suspect’
Income Tax
Income Tax
