ITAT warns of awarding cost for AO not following guidelines of Supreme Court in GKN Driveshaft where assessee objects to…
Reopening u/s 148 for mere non disclosure of bank account in ITR without forming belief that income has escaped assessment,…
No addition made on account of reasons recorded for reopening, the reassessment, order passed was vitiated in law - ITAT…
Non furnishing reasons recorded-High court quashed reassessment order admitting writ as an exceptional case for invoking power under Article 226…
Reassessment order passed without disposing objections bad in law. Dismissal of SLP by Supreme Court without assigning reasons not a…
Reopneing-AO had to act on the basis of reasons to believe and not on reasons to suspect. ITAT quashed the…
Non mentioning reasons recorded for reopening in the assessment order proved that assessment was framed in haste without providing adequate…
Execution of sale deed by order of High Court would relate back to the date of original agreement to sale…
AO should examined return of income and carry out initial investigation before coming to the conclusion that income has escaped…
DVO Report based on mere estimate not sufficient information for the purpose of reopening assessment u/s 147. ITAT deleted addition…