Reopening notice u/s 148 quashed as it did not mention source of information or reference to person giving information ABCAUS…
Reassessment made by issue of notice 143(2) before filing of return of income is invalid and not sustainable in the…
Without cogent reasons for belief towards escapement, even a non-filer can not be forced to file a return u/s 147.…
CIT need not to given separate reasons for his satisfaction in giving approval u/s 151 for reopening of assessment if…
Belief of income escapement must indicate income escaping assessment than need of probe which may, or may not, lead to…
No question to supply reasons recorded unless return is filed u/s 148. ITAT dismissed the ground never raised before the…
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…
Reassessment without fresh material with the Assessing Officer to believe that income has escaped assessment is invalid ABCAUS Case Law…
Reopneing-AO had to act on the basis of reasons to believe and not on reasons to suspect. ITAT quashed the…