Income Tax Act provides complete machinery for assessment/reassessment of tax, assessee is not permitted to abandon that machinery and invoke…
Reassessment proceedings u/s 148A under amended provisions and impact of the Taxation and Other Laws (Relaxation And Amendment of Certain…
Reassessment notice issued under old section 148 after 31.03.2021 invalid as reassessment provisions are substituted by Finance Act, 1921 with…
Reason recorded by non jurisdictional Assessing Officer cannot give jurisdiction to the jurisdictional Assessing Officer. ABCAUS Case Law CitationABCAUS 3449…
Amendments made to provisions of Income escaping assessment and search assessments by Budget 2021-22. Revised time limit for issuing notice…
Filing belated return & non-registration u/s 12AA no valid reasons to issue notice u/s 148 in absence of other tangible…
Addition made on the basis of cancelled money receipt found during search quashed as its contents was not confronted with…
Reassessment quashed as void ab-initio for service of notice u/s 148 at wrong address when assessee had communicated changed new…
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…