Reopening notice u/s 148 quashed as Revenue was indulging in fishing by way of scrutinizing again something that had been…
Reopening notice us 148 against amalgamated company was void ab initio as on that day the company was not in…
Reopening reasons must explain what material was not disclosed which the assessee ought to have disclosed. Explanation-1 of section 147…
Notice us 148 not invalid if assessee do not challenge it. Settled law is that if assessee chooses not to…
Reopening for cash deposits for non response to notice u/s 133(6) is illegal where assessment was completed u/s 143(3)/147 and…
Additions not related to reasons recorded for reopening not permissible as it was not subject matter of reasons recorded by…
Non-furnishing reopening reasons despite request vitiates the reopening of assessment. Order passed u/s 148 quashed and declared illegal by ITAT…
Reassessment notice issued with sanction from JCIT was void as under proviso to sub-section (1) of section 151 sanction was…
Reopening assessment us 147/148 for verification of details illegal The Assessing Officer merely sought to reopen the assessment for verification…
AO bound to furnish reopening reasons recorded us 147 within a reasonable time for initiation of reassessment proceedings u/s 147/148…