Issue decided on merits by ITAT cannot again be subject matter of reopening of assessment under section 147 In a…
AO obliged to consider the response filed by assessee on e-filing portal though belatedly, before passing the final order –…
Only undisputed tax liability is to be paid before filing appeal to CIT(A)-ITAT In a recent judgment, ITAT Pune has…
Show cause not giving minimum seven days to respond to proposed variation – Assessment order set aside In a recent…
New allegation added in order passed u/s 148A(d) not present in show cause notice u/s 148A. High Court declines interference.…
Reassessment proceedings u/s 148A under amended provisions and impact of the Taxation and Other Laws (Relaxation And Amendment of Certain…
Manner and contents of assessment order framed not determinative whether or not reopening is a case of change of opinion…
A general statement that escapement of income is due to failure of assessee to disclose fully and truly all material…
Passing of order giving effect to appellate order if time barred, original assessment order would stand and assessee would be…
Notice u/s 148 for reassessment proceedings issued when the company was no longer in existence and was dissolved by the…