#Section 147
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Non-Application of Mind in reassessment- Reasons for reopening Mentioned it as a case of 143(3), whereas return processed U/s. 143(1)
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HC issues guideline Revenue must follow in the matters of reopening of assessments
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Reassessment Notice U/s. 148 issued for mere non submission of Computation of income with form 56F is invalid
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Reopening not valid, when very basis of its belief been reversed by ITAT before recording of reasons by AO
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AO cannot reopen the case without bringing something new on record
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Reassessment merely on the ground of cash deposit and non-filing of return not possible when return was actually been filed
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Reopening of assessment not invalid for filing of return with wrong jurisdiction
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Reopening proceedings without communicating reasons for reopening to assessee not valid
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S. 148 Notice issued in the name of Company due to clerical mistake which already gets converted into LLP is valid
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Section 147 Approval to reopen with mere words “Yes. I am satisfied” not valid
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Re-Assessment notice after 4 years without Approval of CIT or CCIT is Invalid: Delhi HC
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Reassessment merely based on allegation that appellant has PE in India cannot be sustained
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Service of Section 148 Notice to CA of Assessee is not service at all
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