Allegation of Paper Companies without further facts insufficient to reopen assessments - SLP dismissed by Supreme Court. High Court laid…
CIT need not to given separate reasons for his satisfaction in giving approval u/s 151 for reopening of assessment if…
Second reopening notice u/s 148 issued without completing earlier reassessment proceedings is invalid ABACUS Case Law CitationABCAUS 3370 (2020) (08)…
CIT(A) reduced income on appeal which clearly showed non application of mind by AO while recording the reasons, which made…
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…
No question to supply reasons recorded unless return is filed u/s 148. ITAT dismissed the ground never raised before the…
Reopening due to change in method of accounting for NPA quashed as it was notified in audited accounts. SC dismissed…
Allowability of pension payment to retiring partner in CA Firm. SC refuses to entertain SLP of the ITD against High…
Reopening u/s 148 for mere non disclosure of bank account in ITR without forming belief that income has escaped assessment,…