Manner and contents of assessment order framed not determinative whether or not reopening is a case of change of opinion…
Notice u/s 148 - at this stage what is required is a reason to believe and not to establish fact…
Only AO holding charge over an assessee for assessment purposes could issue reassessment notice u/s 148 - ITAT ABCAUS Case…
Reassessment proceedings without sending Inspector to serve notice personally or by affixture where notice served by speed post was returned…
Supreme Court uphold quashing of reassessment notice issued beyond four years without failure of assessee to disclose fully & truly…
Reasons to believe escapement of income should be for the same assessment Year. Reasons recorded for earlier years can not…
Reassessment notice issued under old section 148 after 31.03.2021 invalid as reassessment provisions are substituted by Finance Act, 1921 with…
When reasons for reopening were never sought by assessee plea can not be taken that reasons not supplied or not…
Notice u/s 148 for reassessment proceedings issued when the company was no longer in existence and was dissolved by the…
Where ITR is processed u/s 143(1) AO can form reasons to believe that income has escaped assessment by examining the…