No addition can be made on issues for which case was not reopened. Reassessment quashed as addition made on issues…
Notice u/s 148 issued prior to approval granted by competent authority bad in law In the instant case, the assessee…
Reason recorded by non jurisdictional Assessing Officer cannot give jurisdiction to the jurisdictional Assessing Officer. ABCAUS Case Law CitationABCAUS 3449…
Filing belated return & non-registration u/s 12AA no valid reasons to issue notice u/s 148 in absence of other tangible…
Reassessment held bad in law as assessee not given four weeks time to seek legal remedy after rejection of objections…
Reopening notice u/s 148 on wrong presumption that assessee not filed return of income quashed by Tribunal as non application…
Addition for alleged cash payment based on file/data retrieved from hard disk found during search of third party quashed in…
Addition made on the basis of cancelled money receipt found during search quashed as its contents was not confronted with…
Reopening notice u/s 148 quashed as it did not mention source of information or reference to person giving information ABCAUS…
Reassessment made by issue of notice 143(2) before filing of return of income is invalid and not sustainable in the…