Addition for cash deposit remanded as bank account was opened by someone else by forging PAN Card and signature of…
CBDT Instructions on selection of cases for issue of notice u/s 148 to potential cases' by 31.03.2021 for the A.Y…
Amendments made to provisions of Income escaping assessment and search assessments by Budget 2021-22. Revised time limit for issuing notice…
Reassessment held bad in law as assessee not given four weeks time to seek legal remedy after rejection of objections…
Some tax evasion sought by assessee is a necessary condition for imposition of penalty u/s 271(1)(c). What has to be…
Incorrect wrong and non-existing reasons recorded for reopening of assessment is non application of mind ABCAUS Case Law CitationABCAUS 3430…
Reopening notice u/s 148 on wrong presumption that assessee not filed return of income quashed by Tribunal as non application…
Addition made on the basis of cancelled money receipt found during search quashed as its contents was not confronted with…
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…