Reopening of assessment which is completed u/s 143(1) not sustainable without there being any tangible material coming to the knowledge…
Reopening by issue of notice u/s 148 on the basis of AIR information after sending query letter to assessee was…
Reopening notice after 4 year when escaped income less than 1 lakh is time barred and not tenable in the…
Reopening on the basis of alleged VDIS declaration information from CBDT quashed when AO was not having declaration / documents…
Mere deposit of cash in bank account cannot give rise to a belief of Assessing Officer that income had escaped…
High court orders inquiry for manipulation of reasons to believe and role of the AO. Recommends strict disciplinary action for…
Additions made on grounds other than reasons to believe recorded u/s 148-SC dismisses SLP of the assessee. Due to difference…
Not signing reasons recorded for reopening invalidated the notice u/s 148. ITAT quashed the reopening as issue of the notice…
Initiation of reopening u/s 148 by recording wrong facts not categorically rebutted by the Department held to be arbitrary and…
Notice u/s 148 after four years by ACIT or DCIT requires sanction by CIT under the provisions of section 151(1)…