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…
Assessee not permitted to change head of income as per his own sweet will and convenience. ITAT upheld addition following…
Section 292BB not applicable to legal representative. High Court quashed reopening notice issued in the name of deceased assessee. ABCAUS…
Reopening u/s 147 /148 for escaped interest income upheld when AO by oversight failed to assess interest income duly disclosed…
Reopening quashed as AO not recorded reasons of assesse's failure to disclose material facts fully and truly but notice u/s…
Reassessment u/s 148 due to credit card payment. ITAT directed AO to delete the addition made in view of returned…
Reopening for escaped FDR income upheld when in original assessment profits was estimated only on contract income ignoring interest income…
Affixture of income tax notice-essential conditions, procedure and law explained by ITAT. Unless notice is served on proper person in…
Reopening done at the insistence of CIT held as change of opinion and was vitiated in law as it did…