#Reassessment
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1,177 articlesIncome Tax
Income Tax
Re-appreciation of seized material in subsequent proceedings by the AO is unjustified
Income Tax
Income Tax
Return of income processed u/s 143(1) cannot be reassessed u/s 147 on mere change of opinion of AO
Income Tax
Income Tax
Time to be excluded in computing period of limitation for completion of assessments and reassessments
Income Tax
Income Tax
Despite Sanction Reopening Void If Satisfaction is Recorded in a casual or routine manner
Income Tax
Income Tax
Reassessment order cannot be challenged in Writ – SC
Income Tax
Income Tax
Subsequent reversal of the legal position by judgment of Supreme Court does not authorize the department to reopen the assessment
Income Tax
Income Tax
Reassessment on the basis of subsequent decision cannot be said to be a mere change of opinion
Income Tax
Income Tax
No addition during reassessment of a particular expense which has been duly examined by the AO during Original Assessment proceedings
Income Tax
Income Tax
Reassessment not warranted on same existing set of facts, when a return and those facts already scrutinized
Income Tax
Income Tax
Reopening for negligence / recklessness on the Part of A.O. not permissible
Income Tax
Income Tax
Reassessment inquiry on return filed can be done only after issuing notice u/s. 143(2)
Income Tax
Income Tax
Re-opening of Assessment – Sections 147/148
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Income Tax
Reopening solely on basis of objection of audit party without application of mind by AO is not valid
Income Tax
Income Tax
