Filing belated return & non-registration u/s 12AA no valid reasons to issue notice u/s 148 in absence of other tangible…
Reassessment held bad in law as assessee not given four weeks time to seek legal remedy after rejection of objections…
Incorrect wrong and non-existing reasons recorded for reopening of assessment is non application of mind ABCAUS Case Law CitationABCAUS 3430…
Reopening notice u/s 148 quashed as it did not mention source of information or reference to person giving information ABCAUS…
CIT need not to given separate reasons for his satisfaction in giving approval u/s 151 for reopening of assessment if…
Assessee must be put to notice of all provisions on which revenue relies upon. Supreme Court quashed reopening notice u/s…
CIT(A) reduced income on appeal which clearly showed non application of mind by AO while recording the reasons, which made…
Belief of income escapement must indicate income escaping assessment than need of probe which may, or may not, lead to…
Notice u/s 148 approval recording satisfaction “Yes, I am satisfied on the reasons recorded by the AO that it is…
Reopening for escaped FDR income upheld when in original assessment profits was estimated only on contract income ignoring interest income…