#Section 147
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Retrospective Amendment Doesn’t Justify Reassessment Beyond Four Years
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No valid assessment or reassessment can be made in name of deceased: ITAT Mumbai
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Issue of reopening notice u/s. 148 by ACIT-Jaipur illegal as jurisdiction lies with ITO-Delhi
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Reopening of assessment based on borrowed satisfaction not sustainable: Gujarat HC
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Reopening assessment without controverting explanation of assessee is bad-in-law: ITAT Kolkata
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Gujarat HC quashed Section 148 notice for failure to address objections
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Assessee accountable for transactions by its power of attorney holder: Rajasthan HC
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AO Cannot Add New Income if Reassessment not includes Originally Alleged Escaped Income
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AO Cannot Reassess Other Income Without Assessing Initial Grounds: Calcutta HC
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Reopening u/s. 147 based on communication without independent application of mind is invalid
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Dismissal of appeal merely on account of non-prosecution not justified: ITAT Raipur
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Addition u/s. 69A not sustainable as nature and source of cash deposits duly explained
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Delay in issuing Section 143(2) Notice Renders Reassessment Invalid: Delhi HC
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