Issue decided on merits by ITAT cannot again be subject matter of reopening of assessment under section 147 In a…
AO can not pass ex parte order five days after last hearing was fixed without notice to assessee even if…
High Court quashed re-assessment order u/s 147 and order passed u/s 148A(d) for treating the whole turnover of trading in…
Reassessment order quashed as assessee could not join the link of personal hearing through video conferencing due to technical failure…
Escapement of income u/s 147 has to be established with concrete information under amended Act- High Court In a recent…
Allegation of Paper Companies without further facts insufficient to reopen assessments - SLP dismissed by Supreme Court. High Court laid…
Reopening due to bank’s mistake in reporting PAN of partnership firm in bank account of proprietorship– ITAT deleted additions made…
No re-opening notice could be issued to society after registration u/s 12A for earlier assessment years in terms of 3rd…
Reasons on which reopening done must first survive to make addition on additional issues also – ITAT explains Explanation 3…
Manner and contents of assessment order framed not determinative whether or not reopening is a case of change of opinion…