Tag: validity of notice u/s 148

When approval for reassessment was granted by unauthorised authority, such jurisdictional error cannot be shielded by the law of limitation – High Court In a recent judgment, Calcutta high Court has held where approval for reassessment was granted by an authority not “specified” under the statute, such jurisdictional …

Where proceedings u/s 153C are barred by limitation, AO can not reopen the case invoking section 148 and 148A of the Act – ITAT In a recent judgment, ITAT Agra has held that where proceedings u/s 153C were barred by limitation, AO can not take recourse was reopen …

Reopening notice u/s 148 quashed as notice was not issued by ITO but issued by ACIT in violation of CBDT Instruction In a recent judgment ITAT Delhi quashed reopening notice u/s 148 because as the notice was issued by ACIT but as per CBDT Instruction, the notice u/s …

Same transaction cannot be subject matter of assessment under Section 147 twice; one by the ITO and the other by the DCIT – High Court  In a recent judgment High Court quashed notice passed u/s 148 holding that same transaction cannot be subject matter of assessment under Section …

Reopening conclusion that assessee was “Non-Filer” despite assessee clearly stating in reply that he had filed ITR was non-application of mind – High Court In a recent judgment, Hon’ble High Court set aside reopening notice holding that conclusion arrived by the Assessing Officer that the assessee was a …

The prima facie satisfaction u/s 148 cannot be stretched to a non-existing information or incorrect information – ITAT In a Recent judgment, ITAT Hyderabad has held that the prima facie information considered by the AO for issue of notice u/s 148 cannot be stretched to a non-existing information …

Reopening based on audit objection invalid when AO had all the information at the time of assessment In a recent judgment, High Court held that reopening of assessment based on audit objection would be invalid being a change of opinion where the Assessing Officer had all the information …

Supply of information u/s 148A does not necessarily mean that entire material available on record have to be supplied to the assessee. In a recent judgment, High Court has held that supply of information u/s 148A does not necessarily mean that copies of the entire material available on …

In absence of any requirement in law to maintain details of PAN of creditors, no adverse conclusion may be drawn for non-furnishing PAN details of such sundry creditors – High Court In a recent judgment, High Court has held that in the absence of no prior stipulation in …

When AO do not make any addition on the basis of the reasons on which the reopening was done, the reopening is bad in law – ITAT In a recent judgment, ITAT Cuttack has held that when the AO do not make any addition on the basis of …