#Reassessment
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1,177 articlesIncome Tax
Income Tax
Reassessment Notice u/s. 148 notice issued by a non-jurisdictional AO is not valid
Income Tax
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Reassessment not justified if no failure by petitioner to disclose truly & fully all material facts
Income Tax
Income Tax
SC issues notice to Amitabh Bachchan
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Even Intimation u/s. 143(1) cannot be reopened u/s 147 without fresh material – HC
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Government shouldn’t reopen old tax assessment cases -Assocham
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Assessment of earlier year cannot be reopened on the basis of persuasive finding in subsequent years
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S. 147 Supply of recorded reasons after passing reassessment order renders the reopening void
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Initiation of reassessment proceedings on basis of assessment for subsequent assessment year
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For reopening there must be ‘tangible material, bearing a ‘live link with formation of belief’
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Reassessment reasons to believe should be clear & not ambiguous
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Even Section 143(1) Assessment Cannot Be Reopened u/s 147 In Absence Of New Material
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Income Tax
6 months validity of provisional attachment not applicable after passing of assessment order is passed
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Income Tax
HC Cannot set aside reopening of assessment without giving the reason
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Income Tax
