#Reassessment
Log in to FollowEvery article filed under the “Reassessment” tag — analysis, news and updates.
1,177 articlesIncome Tax
Income Tax
Objection to reassessment after silent participation in proceedings is not valid
Income Tax
Income Tax
No formation of opinion by AO if no scrutiny assessment made earlier
Income Tax
Income Tax
Fore initiation of Reassessment AO need not conduct inquiry & nor required to verify information, only nexus between Information & Belief required
Income Tax
Income Tax
Reassessment to disallow claim allowed earlier by change of opinion not permissible
Income Tax
Income Tax
Reassessment for thorough verification of manufacturing activity of Assessee not justified
Income Tax
Income Tax
Initiation of Reassessment based on change of opinion not valid
Income Tax
Income Tax
If there is no failure on the part of assessee to disclose income, there was no escapement of income
Income Tax
Income Tax
Reassessment not valid if reasons recorded by AO were not sufficient ‘reasons to believe’
Income Tax
Income Tax
Reassessment to disallow Directors fees not valid if rationale already been explained during Assessment
Income Tax
Income Tax
Reassessment invalid on failure of AO to take note of information furnished during assessment
Income Tax
Income Tax
Transaction once accepted as genuine in assessment can’t be raised in reassessment proceedings
Income Tax
Income Tax
Exclusion of time in computing period of limitation for completion of assessments & reassessments
Income Tax
Income Tax
Reassessment – Deduction U/s 80-IC on manufacturing of PET bottles?
Income Tax
Income Tax
