New allegation added in order passed u/s 148A(d) not present in show cause notice u/s 148A. High Court declines interference.…
High Court declines interference under writ jurisdiction at conclusion stage of re-assessment proceedings. In a recent order, the Hon'ble Allahabad…
No addition can be made on issues for which case was not reopened. Reassessment quashed as addition made on issues…
Amendments made to provisions of Income escaping assessment and search assessments by Budget 2021-22. Revised time limit for issuing notice…
CIT need not to given separate reasons for his satisfaction in giving approval u/s 151 for reopening of assessment if…
Second reopening notice u/s 148 issued without completing earlier reassessment proceedings is invalid ABACUS Case Law CitationABCAUS 3370 (2020) (08)…
Non-rejection of explanation in Assessment Order amounts to AO accepting it hence no reopening on change of opinion. SC upholds…
Reopening quashed as AO not recorded reasons of assesse's failure to disclose material facts fully and truly but notice u/s…
Notice u/s 148 approval recording satisfaction “Yes, I am satisfied on the reasons recorded by the AO that it is…
Affixture of income tax notice-essential conditions, procedure and law explained by ITAT. Unless notice is served on proper person in…