#Section 148
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5,409 articlesIncome Tax
Income Tax
Onus on Revenue to prove Assessee Paid Donation to College in Cash
Income Tax
Income Tax
Assessment cannot be Reopened if Assessee disclosed fully & Truly All Material Facts during Original Assessment
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Income Tax
Reassessment not sustainable when reasons for initiation of proceedings Seized to Survive
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Assessment reopening based on Wrong Appreciation of Facts is unsustainable
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Issues in Respect of Reopening of Assessment
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Issue of Notice/Assessment Order in the Name of ‘Deceased Person’ or ‘Amalgamated/Merged Company’
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Reopening after 4 years in absence of failure of Assessee to disclose fully & truly all material facts necessary for assessment is invalid
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Bogus Purchase: Addition on peal credit basis for Low Margin & Low Vat Rate Items unjustified
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Income Tax
Assessment cannot be Reopened based on data already disclosed in scrutiny assessment
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Income Tax
AO recorded reasons on same returned income- Reassessment Invalid
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HC denies relief in section 147 proceedings for not replying notice for 6 Months
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Section 54/54F exemption: ITAT directs AO to consider additional evidence
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ITAT quashes reopening as AO provided only a Part of reason recorded to Assessee
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Income Tax
