reopening 148

  • Income Tax

Issue decided on merits by ITAT cannot again be subject matter of reopening u/s 147

Issue decided on merits by ITAT cannot again be subject matter of reopening of assessment under section 147 In a…

6 days ago
  • Income Tax

AO obliged to consider belated response filed on e-portal before passing final order

AO obliged to consider the response filed by assessee on e-filing portal though belatedly, before passing the final order –…

2 months ago
  • Income Tax

Only undisputed tax liability is to be paid before filing appeal to CIT(A) -ITAT

Only undisputed tax liability is to be paid before filing appeal to CIT(A)-ITAT In a recent judgment, ITAT Pune has…

2 months ago
  • Income Tax

SCN not giving minimum 7 days time to respond to proposed variation–Assessment set aside

Show cause not giving minimum seven days to respond to proposed variation – Assessment order set aside In a recent…

3 months ago
  • Income Tax

New allegation added in order passed u/s 148A(d). High Court declines interference.

New allegation added in order passed u/s 148A(d) not present in show cause notice u/s 148A. High Court declines interference.…

5 months ago
  • Income Tax

Reassessment u/s 148A under amended provisions and impact of TOLA 2020

Reassessment proceedings u/s 148A under amended provisions and impact of the Taxation and Other Laws (Relaxation And Amendment of Certain…

1 year ago
  • Income Tax

Contents of assessment order not decisive if reopening is change of opinion – SC

Manner and contents of assessment order framed not determinative whether or not reopening is a case of change of opinion…

1 year ago
  • Income Tax

A general statement that escapement of income is due to failure of assessee not enough

A general statement that escapement of income is due to failure of assessee to disclose fully and truly all material…

2 years ago
  • Income Tax

Passing of order giving effect to appellate order if time barred, original assessment order stands

Passing of order giving effect to appellate order if time barred, original assessment order would stand and assessee would be…

2 years ago
  • Income Tax

Notice u/s 148 issued when company was dissolved by ROC was invalid ab initio

Notice u/s 148 for reassessment proceedings issued when the company was no longer in existence and was dissolved by the…

3 years ago