#Reassessment
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1,177 articlesIncome 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
Mere Vague Air Information of Cash Deposit Not Sufficient to believe Escapement of Income
Income Tax
Income Tax
Reassessment justified in case there was enough material before AO
Income Tax
Income Tax
Reduction of time limit for completing Income Tax assessment
Income Tax
Income Tax
Reopening on Estimate Based on Vague Information Is Not Valid
Income Tax
Income Tax
ITAT quashes reopening of assessment as AO not alleged that Assessee failed to disclose material facts during Original Assessment
Income Tax
Income Tax
