#Reassessment
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1,177 articlesIncome Tax
Income Tax
SC Nullifies Bombay HC Verdict on full & true disclosure of material facts
Income Tax
Income Tax
S. 148 Reopening based on re-appreciation of same material on record not valid
Income Tax
Income Tax
In case of disclosure of material facts of during original assessment proceeding, AO cannot issue re-assessment notice u/s 148 of the Act to find nature of same
Income Tax
Income Tax
AO can issue notice u/s 148 despite non expiry of time limit for issuing notice u/s 143(2)
Income Tax
Income Tax
Sanction for reassessment by JC in a mechanical manner is invalid
Income Tax
Income Tax
A.O Cannot act as a reviewing authorithy u/s 147 of Income Tax Act,1961
Income Tax
Income Tax
Reopening based on information received from Investigation Wing, without application of mind not sustainable
Income Tax
Income Tax
S. 147 Reassessment without disposal of preliminary objections not sustainable
Income Tax
Income Tax
Validity of reopening of assessment has to be determined on the basis of reasons for reopening
Income Tax
Income Tax
Mere Retracted statement cannot form the basis of reopening
Income Tax
Income Tax
If no additions made on grounds of reassessment, than no addition can be made on other aspects
Income Tax
Income Tax
Reassessment cannot be challenged based on mere subsequent judgment in the case of another assessee
Income Tax
Income Tax
S. 147 Disclosure of 2G Spectrum Report not mandatory, if AO Furnished material on which he recorded his satisfaction
Income Tax
Income Tax
