#Reassessment
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1,177 articlesIncome Tax
Income Tax
Reopening of assessment after expiry of limitation period & based on change of opinion is invalid
Income Tax
Income Tax
Reopening U/s. 148 without approval of designated authority is void ab initio
Income Tax
Income Tax
In absence of valid notice, AO has no authority to assume jurisdiction U/s. 147
Income Tax
Income Tax
Reopening in absence of fresh tangible material to form an opinion is invalid
Income Tax
Income Tax
Reopening notice based on satisfaction of some other authority is invalid
Income Tax
Income Tax
Section 148 notice without Approval of Competent Authority is invalid
Income Tax
Income Tax
Reopening invalid if reasons for same not speaks of escapement of income
Income Tax
Income Tax
S. 147 AO cannot proceed mechanically & on erroneous information supplied to him by investigation wing
Income Tax
Income Tax
Recording of reasons to believe & not reasons to suspect is pre-condition of section 147
Income Tax
Income Tax
Assessee cannot be blamed for non-disclosure if AO had such info during assessment proceeding
Income Tax
Income Tax
AO cannot do reassessment after assessment by Settlement Commission
Income Tax
Income Tax
S.147 Basic condition of ‘reason to believe’ applies even to s.143(1) intimations
Income Tax
Income Tax
Reassessment for Change of opinion not objected during Assessment- HC dismisses writ petition
Income Tax
Income Tax
