#Reassessment
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1,177 articlesIncome Tax
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Issuance of notice U/s. 143(2) is a mandatory obligation
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Reassessment for Change of opinion in Absence of new material not justified
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Section 148 notice cannot be issued against deceased Assessee
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AO cannot reopen solely based on info received from DIT (Investigation)
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Reassessment initiated for second time is valid if based on new Tangible Materials
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AO has no jurisdiction when reasons for initiation of Reassessment proceedings cease to survive
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Reopening merely on the basis of information received without application of mind by AO is invalid
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Reopening with approval of CIT instead of Addl. CIT is not valid
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Non service of notice U/s 148 to LRs renders Assessment null and void
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Notice U/s. 148 unsustainable Once Arm’s Length Price Procedure Followed
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Notice U/s. 148 valid despite no fresh material if Return was processed U/s. 143(1)
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Income Tax
Dayanidhi Maran: S.148 Recording of reasons does not mean that same should be communicated along with notice itself
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Income Tax
Reopening of assessment before obtaining sanction of CIT is void ab initio
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