#Reassessment
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1,177 articlesIncome Tax
Income Tax
Reassessment based on Invalid Facts with no Application of Mind is Invalid
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Section 147/148 proceedings on mere investigation wing information was not valid
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Conditions Precedent for Reopening of Assessment beyond 4 Year- Section 147
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In absence of new facts reopening of already examined issue was invalid
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No reopening if no failure of assessee to disclose fully & truly all material facts necessary for assessment
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No reopening of Assessment after 4 Year if no failure of Assessee in disclosing relevant facts
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Order passed without disposing objections against section 148 notice was invalid
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Re-opening of concluded assessment not valid if no failure on the part of petitioner to disclose fully & truly all material facts
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Reopening not justified when all aspects were examined in original assessment proceedings
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Issue examined under original assessment proceeding cannot be reexamined
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Reopening of Assessment not allowed to Form Change of Opinion
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Reopening without bringing out any fresh material on record is unjustified
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Reassessment not valid if No notice under section 143(2) issued to assessee
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Income Tax
