Reopening notice u/s 148 on wrong presumption that assessee not filed return of income quashed by Tribunal as non application…
CIT(A) reduced income on appeal which clearly showed non application of mind by AO while recording the reasons, which made…
Assessment Order passed several months ahead of deadline without making inquiries/verification is without due application of mind & in avoidable…
Approval u/s 153D not empty formality and not valid in the eyes of law if granted without application of mind…
Reasons recorded must withstand test of judicial scrutiny at any stage. Other materials can not be used to test application…
Even if at passing the original assessment order, there is a mistake or non-application of mind, initiation of re-assessment the…
Reopening by issue of notice u/s 148 on the basis of AIR information after sending query letter to assessee was…
Mere deposit of cash in bank account cannot give rise to a belief of Assessing Officer that income had escaped…
Repetition in calculating amount of escaped income was non-application of mind by the AO who persisted with his mistaken belief…
Revision us 263 set aside as CIT did not do homework. No record was called for examining the issue or…