Even if at passing the original assessment order, there is a mistake or non-application of mind, initiation of re-assessment the…
Reopening limitation period not stood extended merely for passing reference made by the ITAT when assessee was not a party…
Reopening u/s 148 where properties sold illegally and assessee did not received any sale consideration-High Court declines to interfere in…
No question of change of opinion when subject matter income not shown in original return or was not the subject…
Forming Opinion on assumption of incorrect facts that income has escaped assessment. Reopening quashed as AO did not verify AIR…
No change of opinion when there was no earlier scrutiny assessment, therefore, the reopening of assessment was not bad in…
High Court refuse to entertain writ against reopening notice u/s 148 as benefit of concluded finding of facts was not…
Reopening notice u/s 148 void if original assessment pending in appeal. ITAT quashed notice where proceedings u/s 153A were pending…
Notice u/s 148 issued by ITO having jurisdiction over bank where assessee had account was held legal in view that…
Limitation for reassessment u/s 150(1) has to be counted on the date of assessment order passed by the AO assessing…