High Court declines interference under writ jurisdiction at conclusion stage of re-assessment proceedings. In a recent order, the Hon'ble Allahabad…
Reasons on which reopening done must first survive to make addition on additional issues also – ITAT explains Explanation 3…
Reassessment on the wrong presumption that assessee not have PAN and is a non return filer held void ab initio…
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…
Supreme Court uphold quashing of reassessment notice issued beyond four years without failure of assessee to disclose fully & truly…
Reasons to believe escapement of income should be for the same assessment Year. Reasons recorded for earlier years can not…
When reasons for reopening were never sought by assessee plea can not be taken that reasons not supplied or not…
No addition can be made on issues for which case was not reopened. Reassessment quashed as addition made on issues…
Reason recorded by non jurisdictional Assessing Officer cannot give jurisdiction to the jurisdictional Assessing Officer. ABCAUS Case Law CitationABCAUS 3449…