#Section 148
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Mere bald assertions by AO in reasons for reopening would confer valid jurisdiction to AO to Reopen?
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MSBTE is ‘State’ under Indian Constitution & Exempt from Income Tax
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Assessee can claim Section 54F deduction during Section 147 Proceedings
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No section 147 notice based on material already presented during section 143(3) assessment
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No reassessment after 4 years in case there was no disclosure failure on the part of assessee
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AO cannot issue fresh notice when proceedings on a previous section 148 notice still pending
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Section 68: Sales declared as Income in books cannot be treated as cash credit
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Assessment without Section 143(2) notice is not justified in law
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HC explains Law on Section 148 Reopening for the 2nd time
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Revisionary proceedings u/s 263 against reassessment proceedings are confined to reasons recorded u/s 148
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Passing ex-parte order without discussing merit of case is not justified in law
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Reopening of assessment to deny Section 80IB is without jurisdiction if no failure of Assessee to disclose information during Original Assessment
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Re-Assessment justified against former Cricketer Srikanth
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