Tag: nullity

Reasons recorded for reopening without quantifying amount escaped. Notice issued u/s 148 and reassessment proceedings held null and void ab-initio.   ABCAUS Case Law Citation: ABCAUS 2395 (2018) 07 ITAT The instant appeal had been filed by the assessee challenging the order of the Commissioner of Income Tax …

Assessment started in the name of non existing company and completed in the name of new company resulting from merger was nullity-High Court ABCAUS Case Law Citation: ABCAUS 2235 (2018) (03) HC The Revenue was aggrieved by the order of the ITAT which concluded that the assessment had …