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…
AO bound to furnish reopening reasons recorded us 147 within a reasonable time for initiation of reassessment proceedings u/s 147/148…
Reopening of a case u/s 147/148, a post mortem exercise of analysing materials produced subsequently will not cure an inherently defective…
In a recent judgment, ITAT Delhi has stated that a concluded assessment can not be reopening u/s 147/148 based on…