#Section 148
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5,410 articlesIncome Tax
Income Tax
Re-opening of concluded assessment not valid if no failure on the part of petitioner to disclose fully & truly all material facts
Income Tax
Income Tax
Reopening not justified when all aspects were examined in original assessment proceedings
Income Tax
Income Tax
Issue examined under original assessment proceeding cannot be reexamined
Income Tax
Income Tax
Reopening of Assessment not allowed to Form Change of Opinion
Income Tax
Income Tax
Reopening without bringing out any fresh material on record is unjustified
Income Tax
Income Tax
Reassessment not valid if No notice under section 143(2) issued to assessee
Income Tax
Income Tax
AO cannot reopen a case to re-examine issue examined during original assessment
Income Tax
Income Tax
Assessment cannot be reopened u/s 147 Based on Material Assessed by AO in Original Assessment
Income Tax
Income Tax
Reopening of Assessment for mere Difference in Valuation Report Not Justified
Income Tax
Income Tax
Reopening to assess Income under different head due to change of opinion is invalid
Income Tax
Income Tax
Section 148 Notice to Legal heirs after expiry of limitation period is invalid
Income Tax
Income Tax
Second Re-Assessment Notice Issued against Johnson & Johnson is Rejected by ITAT
Income Tax
Income Tax
No addition for other items if addition for reopening of reassessment not survives
Company Law
Company Law
