ITAT authorised to consider question of jurisdiction raised first time and not raised earlier as it goes to the root…
Reopening u/s 148 alleging evidence discovered with due diligence quashed as no specific failure on part of the assessee was…
Reopening for not replying to invalid and non est inquiry letter for cash deposited in bank quashed. Deposit per se…
Change of opinion not permissible for invoking proceedings u/s 147. ITAT quashed reassessment for payment of managerial remuneration in proprietorship…
Reopening due to change in method of accounting for NPA quashed as it was notified in audited accounts. SC dismissed…
If AO examines a claim and not reject it then it can’t be said that AO had not formed any…
Allowability of pension payment to retiring partner in CA Firm. SC refuses to entertain SLP of the ITD against High…
ITAT warns of awarding cost for AO not following guidelines of Supreme Court in GKN Driveshaft where assessee objects to…
Reassessment without fresh material with the Assessing Officer to believe that income has escaped assessment is invalid ABCAUS Case Law…
Reopneing-AO had to act on the basis of reasons to believe and not on reasons to suspect. ITAT quashed the…