#Reassessment
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1,177 articlesIncome Tax
Income Tax
Reopening based on change of opinion is not permissible under law
Income Tax
Income Tax
Reassessment not valid if Notice under section 143(2) not issued
Income Tax
Income Tax
Validity of Notice U/s 148 after 4 years from the end of relevant A.Y. without specifying the amount of income escaping assessment
Income Tax
Income Tax
Approval for reopening by observing merely ‘जी हाँ मैं संतुष्ट हूँ’ is not legally tenable
Income Tax
Income Tax
Non-Application of Mind in reassessment- Reasons for reopening Mentioned it as a case of 143(3), whereas return processed U/s. 143(1)
Income Tax
Income Tax
Reopening not valid, when very basis of its belief been reversed by ITAT before recording of reasons by AO
Income Tax
Income Tax
Reopening proceedings without communicating reasons for reopening to assessee not valid
Income Tax
Income Tax
S. 148 Notice issued in the name of Company due to clerical mistake which already gets converted into LLP is valid
Income Tax
Income Tax
Reopening after 4 years with approval of DIT instead of JCIT is invalid
Income Tax
Income Tax
In absence of issue of notice U/s. 143(2) assessment U/s. 143(3) r.w. section 147 was invalid and void ab initio
Income Tax
Income Tax
Section 148 Notice in the name of non-existent firm was null and void
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Income Tax
Unsigned reason cannot be treated as reasons recorded
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Income Tax
Notice U/s. 148 invalid if AO not issued notice U/s. 143(2)
Income Tax
Income Tax
