Notice u/s 148 issued prior to approval granted by competent authority bad in law In the instant case, the assessee…
Reason recorded by non jurisdictional Assessing Officer cannot give jurisdiction to the jurisdictional Assessing Officer. ABCAUS Case Law CitationABCAUS 3449…
Amendments made to provisions of Income escaping assessment and search assessments by Budget 2021-22. Revised time limit for issuing notice…
Filing belated return & non-registration u/s 12AA no valid reasons to issue notice u/s 148 in absence of other tangible…
Reassessment held bad in law as assessee not given four weeks time to seek legal remedy after rejection of objections…
Addition made on the basis of cancelled money receipt found during search quashed as its contents was not confronted with…
Reassessment made by issue of notice 143(2) before filing of return of income is invalid and not sustainable in the…
Reassessment quashed as void ab-initio for service of notice u/s 148 at wrong address when assessee had communicated changed new…
Without cogent reasons for belief towards escapement, even a non-filer can not be forced to file a return u/s 147.…
CIT need not to given separate reasons for his satisfaction in giving approval u/s 151 for reopening of assessment if…