#Reassessment
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1,177 articlesIncome Tax
Income Tax
Validity of Re-Assessment Proceedings can be questioned at any Stage
Income Tax
Income Tax
Understatement of income cannot be assumed merely for shockingly low income
Income Tax
Income Tax
Ground of lack of jurisdiction may be raised at a subsequent stage in Appeal
Income Tax
Income Tax
Duty of AO in case of Reassessment after 4 Year of original assessment
Income Tax
Income Tax
Leave encashment provision based on actuarial valuation is not unascertained liability
Income Tax
Income Tax
Reopening on ground that returned income is lower in comparison to income offered by others is invalid
Income Tax
Income Tax
Section 147/148 Reassessment is for the benefit of Revenue benefit and not for the benefit of assessee
Income Tax
Income Tax
Section 148: Onus to prove Service & Proper Service of Notice is on AO
Income Tax
Income Tax
Mere word approved not amount to record of satisfaction after application of mind
Income Tax
Income Tax
Non-supply of reasons to reopen assessment makes such notice bad in law
Income Tax
Income Tax
Mere change of opinion not sustainable in the eyes of law in respect of reopening of the case: Hitachi Home case
Income Tax
Income Tax
Improper Notice for Assessment- Assessment can be quashed
Income Tax
Income Tax
Return revised to change cash balance /Income may face Scrutiny
Income Tax
Income Tax
