Validity of Notice u/s 148. It is not necessary that original assessment order should contain discussion to disclose satisfaction. ABCAUS…
Manner and contents of assessment order framed not determinative whether or not reopening is a case of change of opinion…
A general statement that escapement of income is due to failure of assessee to disclose fully and truly all material…
Non-rejection of explanation in Assessment Order amounts to AO accepting it hence no reopening on change of opinion. SC upholds…
Reopening for escaped FDR income upheld when in original assessment profits was estimated only on contract income ignoring interest income…
Reopening done at the insistence of CIT held as change of opinion and was vitiated in law as it did…
Change of opinion not permissible for invoking proceedings u/s 147. ITAT quashed reassessment for payment of managerial remuneration in proprietorship…
Validity of notice u/s 148 where assessment was made u/s 143(1)- Supreme Court quashed High Court order that no substantial question of law…
No question of change of opinion when subject matter income not shown in original return or was not the subject…
No change of opinion when there was no earlier scrutiny assessment, therefore, the reopening of assessment was not bad in…