Non furnishing reasons recorded-High court quashed reassessment order admitting writ as an exceptional case for invoking power under Article 226…
Additions made on grounds other than reasons to believe recorded u/s 148-SC dismisses SLP of the assessee. Due to difference…
Income Tax Officer is bound to furnish reasons for re-opening u/s 147 which should already be on record, prior to…
Non-furnishing reasons for reopening vitiated the assessment proceedings in law. If assessee did not repeat request cannot mean that he…
Non-furnishing reopening reasons despite request vitiates the reopening of assessment. Order passed u/s 148 quashed and declared illegal by ITAT…