Reopening u/s 148 alleging evidence discovered with due diligence quashed as no specific failure on part of the assessee was…
Merely a judgment rendered can not be a basis / ground for reopening an assessment u/s 147 unless assessee fails…
Reopening for not replying to invalid and non est inquiry letter for cash deposited in bank quashed. Deposit per se…
Reopening due to change in method of accounting for NPA quashed as it was notified in audited accounts. SC dismissed…
No addition made on account of reasons recorded for reopening, the reassessment, order passed was vitiated in law - ITAT…
Reopening of assessment for past years on account of the cancellation of Registration u/s 12AA is not permissible unless registration…
Tribunal declined to issue direction to AO to reopen cases under section 147 as Department have enough powers u/s 147,…
DVO Report based on mere estimate not sufficient information for the purpose of reopening assessment u/s 147. ITAT deleted addition…
Reopening of assessment which is completed u/s 143(1) not sustainable without there being any tangible material coming to the knowledge…
Reopening notice after 4 year when escaped income less than 1 lakh is time barred and not tenable in the…