Tag: change of opinion

No question of change of opinion when subject matter income not shown in original return or was not the subject of earlier reopening. High Court upheld double reopening ABCAUS Case Law Citation: ABCAUS 2563 (2018) (10) HC Important Case Laws Cited/relied upon by the parties: Commissioner of Income …

No change of opinion when there was no earlier scrutiny assessment, therefore, the reopening of assessment was not bad in law-High Court ABCAUS Case Law Citation: ABCAUS 2502 (2018) 09 HC Important Case Laws Cited/relied upon by the parties: GKN Driveshafts India Ltd., vs. ITO, 203-259-ITR-19 The present …

Reopening assessment on information of plot purchase quashed as lease deed was already with AO and the fact was known and considered by him in original assessment u/s 143(3) – HC The petitioner company had filed the instant writ petition praying for setting aside and quashing re-assessment proceedings initiated …

Reassessment on change of opinion on the same facts and  circumstances already in AO’s knowledge during the original assessment proceedings invalid-SC ABCAUS Case Law Citation: ABCAUS 2301 (2018) (04) SC The appellant Revenue had filed the instant appeal against the judgment of Delhi High Court quashing the notice …

Reassessment quashed for being a change of opinion when view and opinion formed by AO in original assessment were doubted as erroneous-High Court   ABCAUS Case Law Citation: ABCAUS 2108 (2017) (10) HC The Challenge/Grievance: The Petitioner company had filed two writ petitions impugning notices issued under Section …