#Section 147
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HC quashes Reassessment Orders for Contradiction in Reason for reopening
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Income Tax
Section 148 Notice issued after expiry of 4 years, based on Addl. CITs approval, is unsustainable
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Income Tax
Reasons recorded for reassessment cannot be substituted, added or deleted
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Sufficiency or correctness of material need not be considered at the stage of issue of Section 148 notice
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Reassessment Notice Issued with approval of JCIT instead of CIT is invalid
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Sanction by Addl. CIT instead of PCIT not valid for Reassessment After expiry of four years
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Reopening based on wrong reasons cannot be a reason to believe that income has escaped assessment
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Reassessment after 4 years not valid If Assessee Made Full & True Disclosure during original assessment
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HC quashes Section 148 notice for failure to record reason for issue of notice
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HC quashes Reassessment Notice as reasons not existed on the date of notice
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HC quashes Reassessment notice & Proceeding based on wrong premises
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Reopening merely based on AIR information of Cash Deposit is not valid
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Income Tax
Reassessment provisions framed under Finance Act, 2021 cannot be deferred by CBDT notifications: HC
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