#Section 147
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If What material fact not been disclosed is not clear in order rejecting the objections issue of notice u/s. 148 is invalid
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Reassessment not justified if assessee had proved its stand during original assessment
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Reopening of assessment on the basis of investigation report is valid
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S. 292BB cannot be applied retrospectively
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Validity of Reopening for involvement in accommodation entry?
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Reopening not permissible for mere change of opinion
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In case of reassessment AO is bound to give reasons and dispose of assessee’s objection by passing speaking order
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AO cannot disturb finality of intimation u/s.143(1) at his whims & caprice
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Assessment cannot be reopened for excess credit of TDS
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Reopening based on Directors complain with CLB of illegal fund siphoning justified
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Notice U/s. 148 cannot be issued unless return which has already been filed has been disposed of
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To reject view taken in earlier assessment years, there must be material change in the fact, situation or in law
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S. 148 Where HUF is partitioned after expiry of relevant year, notice to every member is not necessary
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