#Reassessment
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1,177 articlesIncome Tax
Income Tax
Section 147 Reassessment justified for Cash Deposit in Bank but not disclosed in ROI
Income Tax
Income Tax
Notice to Amalgamated Company which ceased to exist is without jurisdiction
Income Tax
Income Tax
Validity of Approval for Reopening by CIT for wrong application of Law by AO
Income Tax
Income Tax
NSEL Transaction: Reopening of assessment not permissible for Mere verification or for fishing inquiry
Income Tax
Income Tax
Why Effective Documentation a must for Income Tax Assessment Procedures?
Income Tax
Income Tax
Approval for Section 148 notice by mere “YES” word is invalid
Income Tax
Income Tax
Section 147/ 151: Sanction granted by superior officer is not relevant
Income Tax
Income Tax
Reassessment proceedings on basis of change of opinion was invalid
Income Tax
Income Tax
S. 147/148 AO cannot review his decision & reopen on a change of opinion
Income Tax
Income Tax
Mere signing against a particular column of format is nothing but a mechanical approval
Income Tax
Income Tax
Reopening of Assessments after 4 Years -Section 148 -Income Tax Act – Special Considerations
Income Tax
Income Tax
Approval to issue Section 148 notice has to be given by JCIT & not by PCIT
Income Tax
Income Tax
AO cannot reject Section 54 exemption if amount was deposited in capital gain deposit account
Income Tax
Income Tax
