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…
Reassessment proceedings without sending Inspector to serve notice personally or by affixture where notice served by speed post was returned…
Supreme Court uphold quashing of reassessment notice issued beyond four years without failure of assessee to disclose fully & truly…
No addition can be made on issues for which case was not reopened. Reassessment quashed as addition made on issues…