#Section 147
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Mere incorrect claim based on full disclosures cannot be reassessed after four years
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HC set-aside Section 147 proceeding as it was initiated without considering objection of Appellant
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ITAT quashed reopening of assessment initiated by AO merely based on information received from investigation wing
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HC quashed section 148 notice for AY 2013-14 issued after six years
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Tax authorities can initiate afresh proceeding if earlier proceeding was invalid
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HC quashed section 148 notice issued more than six years after the end of relevant AY
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HC upheld reassessment proceedings as assessee filed his returns late
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HC set-aside order as assessee not able to file reply due to technical glitch on portal
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Reassessment proceedings initiation during Rectification Application Pendency is Invalid: SC
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Reopening of assessment bad in law as details were already available with AO
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Reassessment Order In the Name of Non-Existing Entity – HC directs AO to pass fresh order
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Reasons recorded for reopening of assessment must meet judicial scrutiny
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AO cannot reopen assessment in absence of any tangible material showing income escapement
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