Reopening quashed as assessee was only a benamidar of alleged bank accounts and no action was taken against the real…
Forming Opinion on assumption of incorrect facts that income has escaped assessment. Reopening quashed as AO did not verify AIR…
High Court refuse to entertain writ against reopening notice u/s 148 as benefit of concluded finding of facts was not…
Approval by CIT even before recording reasons by AO for reopening u/s 147 may reflect premature approval but need not…
Order passed by AO before expiry of the date of hearing fixed was in violation of the principles of natural…
Reopening materials include subsequent years assessments scrutiny during the course of whose proceedings AO has occasion to see if the…
Reopening for overlooking transactions with associated enterprises and not referring them to TPO for computation of at arms’ length income…
Reassessment quashed for being a change of opinion when view and opinion formed by AO in original assessment were doubted…
Reopening for not replying enquiry letter issued on AIR basis to verify source of investment in the property held invalid…
Challenge to reopening u/s 147-Only reasons recorded relevant which the Court has to examine and not reasons or explanations given…