Not signing reasons recorded for reopening invalidated the notice u/s 148. ITAT quashed the reopening as issue of the notice…
Initiation of reopening u/s 148 by recording wrong facts not categorically rebutted by the Department held to be arbitrary and…
Meaning of findings and directions for limitation period of reopening notice u/s 150(1). ITAT quashed re-assessment as CIT-A made an…
Reopening assessment on information of plot purchase quashed as lease deed was already with AO and the fact was known…
Reassessment upheld for non disclosure of Interest income set off against interest on loans and advances when production was not…
Notice u/s 148 after four years by ACIT or DCIT requires sanction by CIT under the provisions of section 151(1)…
Approval by CIT even before recording reasons by AO for reopening u/s 147 may reflect premature approval but need not…
Order passed by AO before expiry of the date of hearing fixed was in violation of the principles of natural…
Reopening materials include subsequent years assessments scrutiny during the course of whose proceedings AO has occasion to see if the…
Reopening for overlooking transactions with associated enterprises and not referring them to TPO for computation of at arms’ length income…