#Reassessment
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1,177 articlesIncome Tax
Income Tax
HC explains Law on reopening to assess alleged Bogus Capital gains from penny stocks
Income Tax
Income Tax
Reopening cannot be made to disallow Bogus Sales/ Purchases based on a Judgment
Income Tax
Income Tax
Reassessment not Valid if Objection of assessee not disposed of
Income Tax
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Madras HC Directs AO to Pass Fresh Order After Disposing Reopening Objections
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Reassessment based on usurpation of jurisdiction on non-existing jurisdiction is invalid
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Reassessment based on material giving rise to reason to believe is valid
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Reassessment based on subsequently amended Provisions is invalid
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Reassessment without issuance of notice U/s 143(2) is invalid
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Reassessment without disposing of assessee’s objection is invalid
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Reopening based on wrong facts Not Sustainable
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Bogus share capital: Reassessment on mere investigation wing report is invalid
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Validity of Section 148 notice against deceased assessee
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Issue & Service of Notice U/s. 148 is to be complied mandatorily: ITAT
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Income Tax
