Notice u/s 148 quashed as time period to issue notice u/s 143(2) for conducting assessment u/s 143(3) had not expired.…
Reopening order u/s 148A(d) quashed as correct amount of cash deposit in bank was less than Rs. 50 lakhs In…
High Court stays re-assessment proceedings as order u/s 148A(d) was passed ignoring objection of assessee. High Court stays re-assessment proceedings…
Escapement of income u/s 147 has to be established with concrete information under amended Act- High Court In a recent…
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 re-opening notice could be issued to society after registration u/s 12A for earlier assessment years in terms of 3rd…
Income Tax Act provides complete machinery for assessment/reassessment of tax, assessee is not permitted to abandon that machinery and invoke…
Reassessment proceedings u/s 148A under amended provisions and impact of the Taxation and Other Laws (Relaxation And Amendment of Certain…
Validity of Notice u/s 148. It is not necessary that original assessment order should contain discussion to disclose satisfaction. ABCAUS…