#Section 148
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AO cannot reopen the assessment only on suspicion: ITAT Mumbai
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Delhi HC Quashes Reassessment Proceedings as section 147 Notice Issued by Non-Jurisdictional Officer
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ITAT Directs AO: Delete Addition for Client Code Modification, No SEBI Violation Found
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Assessments cannot be reopened merely on the basis of a change of opinion without valid grounds
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Bombay HC Quashes Reassessment order which was based on mere GST DGGI information
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No Capital Gain Tax on Shares Transferred as Gift: Bombay HC
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Section 44BB does not override provisions related to PE or DTAA benefits
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Section 143(3) Assessment Order Void Ab Initio If Notice Issued by Non-Jurisdictional ITO
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Completed assessments cannot be reopened without new material or grounds
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HC directs appellate authority to consider modified Form 26AS while disposing of appeal
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Section 153(2A): One-Year Limit for Consequential Orders after Remand
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Issuance of jurisdictional notice in the name of a non existing entity is a non curable defect u/s 292B
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Section 54F Not Mandates Use of specific fund for new investment: ITAT Chennai
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