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…
Reassessment completed without serving notice u/s 143(2) invalid. Issue and service of notice are jurisdictional requirements ABACUS Case Law CitationABCAUS…
Reassessment on change of opinion on the same facts and circumstances already in AO’s knowledge during the original assessment proceedings…
Reopening notice u/s 148 quashed as Revenue was indulging in fishing by way of scrutinizing again something that had been…
Notice us 148 not invalid if assessee do not challenge it. Settled law is that if assessee chooses not to…
Reassessment-TDS certificate-PL Account Receipt Difference. It is a settled law that an assessment could not be reopened only on the…
Reassessment notice issued with sanction from JCIT was void as under proviso to sub-section (1) of section 151 sanction was…
Recording two separate reasons for reopening u/s 147 148 bad as it itself shows non-application of mind and assumption of…