#Section 148
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5,410 articlesIncome Tax
Income Tax
Scope of reassessment U/s. 147 in relation to doctrine of merger
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Reassessment when related question was examined but not the pointed question
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Reopening invalid if AO records satisfaction in mechanical manner & without application of mind
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Auditor’s opinion on Section 80P Interpretation, cannot be a Information for Reopening U/s 147
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Non Furnishing of reopening reasons render reassessment invalid
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Mere AIR Information not sufficient to believe Income escapement
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Reopening for mere change of opinion not permissible in law
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Reopening on Share capital issue verified during original assessment not valid
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Reopening invalid if no nexus with reasons recorded & ‘formation of belief’
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Reopening to disallow deduction allowed during scrutiny assessment not permissible
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Reopening for escaped assessment w.r.t. exempt income not valid
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No further addition if addition not made on re-assessment reasons
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Reopening based on factual inadvertent error not sustainable
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