Second reopening notice u/s 148 issued without completing earlier reassessment proceedings is invalid ABACUS Case Law CitationABCAUS 3370 (2020) (08)…
Assessee not permitted to change head of income as per his own sweet will and convenience. ITAT upheld addition following…
Section 292BB not applicable to legal representative. High Court quashed reopening notice issued in the name of deceased assessee. ABCAUS…
Non-rejection of explanation in Assessment Order amounts to AO accepting it hence no reopening on change of opinion. SC upholds…
Assessee must be put to notice of all provisions on which revenue relies upon. Supreme Court quashed reopening notice u/s…
Reopening quashed as AO not recorded reasons of assesse's failure to disclose material facts fully and truly but notice u/s…
Notice u/s 148 approval recording satisfaction “Yes, I am satisfied on the reasons recorded by the AO that it is…
Reassessment u/s 148 due to credit card payment. ITAT directed AO to delete the addition made in view of returned…
Directions u/s 144A does not affect applicability of decision of the Supreme Court in GKN Driveshaft for disposing off objections…
Reopening done at the insistence of CIT held as change of opinion and was vitiated in law as it did…