#Section 147
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Sec.292BB- Service of Notice- Objection raised prior to completion of reassessment is valid
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Reassessment u/s 150(1) due to an appeal not permissible if it’s already time barred
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Entire law on whether reopening of assessment in the absence of "fresh tangible material" is permissible reviewed
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Reassement based on point considered during original assessment not permissible
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Income Tax
Re-opening due to mere audit objection not valid
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Income Tax
Reassessment u/s 147 is void if reasons for reopening not provided despite specific request of assessee
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Income Tax
Delivery of notice u/s 148 at correct address of assessee is foundation for initiation of reassessment proceedings – ITAT
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Failure of A.O. to dispose objections raised render re-assessment invalid
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Photocopy of a document is acceptable evidence in income tax assessment proceedings
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Reopen proceedings not valid in absence of any tangible material to substantiate escaped income
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S. 147 Objections of assessee cannot be disposed off on an Imaginary Ground
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Time barred assessment cannot be reopened for non satisfaction of conditions for reopening
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Re-assessment proceedings cannot be initiated u/s 147 just because of change in opinion
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