Reopening approval by an officer superior to Joint Commissioner invalid. Approval by a superior officer do not satisfy the requirement…
Reopening us 147 based on material found in search not permissible. In such cases section 153C applies for framing assessment…
Reopening reasons must explain what material was not disclosed which the assessee ought to have disclosed. Explanation-1 of section 147…
Reopening us 147 on the basis of photocopy document bad as it has been judicially held that photo copies have…
Reopening for cash deposits for non response to notice u/s 133(6) is illegal where assessment was completed u/s 143(3)/147 and…
Reopening us 147 after four years with Addl CIT approval bad. Notice u/s 148 was illegal as approval/satisfaction of CCIT/CIT…
Additions not related to reasons recorded for reopening not permissible as it was not subject matter of reasons recorded by…
Non-furnishing reopening reasons despite request vitiates the reopening of assessment. Order passed u/s 148 quashed and declared illegal by ITAT…
Reopening us 147 on the basis of cash deposits in bank invalid as there was no basis to form reason…
CA floated 90 companies for fake accommodation entries. However Reopening u/s 147 held bad as merely based on Investigation Wing…