#Section 147
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5,090 articlesIncome Tax
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Reassessment notice quashed for failure of AO to follow statutory formalities
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Reopening of Assessment not permissible to take another view on same material
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Taxability of remuneration/interest not claimed by partnership firm in the hands of partners- HC Quashes assessment order
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मुंबई हाईकोर्ट ने सीबीडीटी को लगाई फटकार, चेताया की अधिकारी करें अपने दिमाग का उपयोग
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Reopening of assessment not allowed for mere verification of claim
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High Court directs CBDT to formulate a scheme to train its officers; Passes strictures against AO, JCIT & PCIT
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Delhi High Court dismisses 1,346 reassessment notices issued after March 31, 2021
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ITAT allows LTCG exemption on shares of ‘Unisys Software’
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No reassessment in absence of failure on part of assessee to fully & truly disclose all material facts
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CIT sanction without application of judicious mind is invalid- section 151
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HC quashes Notice for Reopening of Assessment as reason for reopening not state that there was any failure on the part of petitioner
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Reopening of Assessment Not Permissible for Change of Opinion
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Addition based on mere Third Party statement without granting Cross-Examination deleted
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