#Reassessment
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1,177 articlesIncome Tax
Income Tax
Reopening based on Directors complain with CLB of illegal fund siphoning justified
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Income Tax
Notice U/s. 148 cannot be issued unless return which has already been filed has been disposed of
Income Tax
Income Tax
To reject view taken in earlier assessment years, there must be material change in the fact, situation or in law
Income Tax
Income Tax
S. 148 Where HUF is partitioned after expiry of relevant year, notice to every member is not necessary
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Income Tax
Notice u/s. 148 can be issued on a company registered anywhere in respect of income earned in India
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Where person has dual capacity, notice u/s. 148 must specify particular capacity
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Income Tax
Number of notices that can be issued under section 148
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Income Tax
S. 148 Notice to every partner in the case of a firm is not necessary
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Income Tax
Fresh notice is not necessary when reassessment is set aside for non-observance of natural justice
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Income Tax
Notice u/s. 148 gives jurisdiction to AO to proceed to make reassessment
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Income Tax
Validity of Reassessment Notice U/s 148 ‘based on information received from Revenue Audit’
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Income Tax
Reassessment on ground of treatment of cenvat credit in closing stock not valid if assessee furnishes full details
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Income Tax
Reassessment initiated to disallow loss on hedging of metals losses is untenable if losses were allowed originally
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Income Tax
