Day: March 1, 2026

AO stating that material forming basis of reopening shall be disclosed at the stage of assessment/re-assessment, indicates that the AO had prejudged the issue. In a recent judgment, Hon’ble High Court has set aside order u/s 148A(d) holding that non making available material forming basis of initiation of …

Reopening conclusion that assessee was “Non-Filer” despite assessee clearly stating in reply that he had filed ITR was non-application of mind – High Court In a recent judgment, Hon’ble High Court set aside reopening notice holding that conclusion arrived by the Assessing Officer that the assessee was a …