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…
Notice u/s 148 approval recording satisfaction “Yes, I am satisfied on the reasons recorded by the AO that it is…
Reopening for escaped FDR income upheld when in original assessment profits was estimated only on contract income ignoring interest income…
Non response to unauthorised enquiry letter issued without approval not constitute material forming belief of escapement of income u/s 147…
Affixture of income tax notice-essential conditions, procedure and law explained by ITAT. Unless notice is served on proper person in…