Reassessment quashed as void ab-initio for service of notice u/s 148 at wrong address when assessee had communicated changed new…
Without cogent reasons for belief towards escapement, even a non-filer can not be forced to file a return u/s 147.…
CIT need not to given separate reasons for his satisfaction in giving approval u/s 151 for reopening of assessment if…
Reassessment completed without serving notice u/s 143(2) invalid. Issue and service of notice are jurisdictional requirements ABACUS Case Law CitationABCAUS…
Second reopening notice u/s 148 issued without completing earlier reassessment proceedings is invalid ABACUS Case Law CitationABCAUS 3370 (2020) (08)…
Section 292BB not applicable to legal representative. High Court quashed reopening notice issued in the name of deceased assessee. ABCAUS…
Assessee must be put to notice of all provisions on which revenue relies upon. Supreme Court quashed reopening notice u/s…
Reopening u/s 147 /148 for escaped interest income upheld when AO by oversight failed to assess interest income duly disclosed…
CIT(A) reduced income on appeal which clearly showed non application of mind by AO while recording the reasons, which made…
Reopening quashed as AO not recorded reasons of assesse's failure to disclose material facts fully and truly but notice u/s…