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…
Reasons recorded must withstand test of judicial scrutiny at any stage. Other materials can not be used to test application…
ITAT authorised to consider question of jurisdiction raised first time and not raised earlier as it goes to the root…
Reopening u/s 148 alleging evidence discovered with due diligence quashed as no specific failure on part of the assessee was…
Merely a judgment rendered can not be a basis / ground for reopening an assessment u/s 147 unless assessee fails…
Reopening for not replying to invalid and non est inquiry letter for cash deposited in bank quashed. Deposit per se…
Issue of notice u/s 148 by Non jurisdictional AO not valid. Section 292BB not applicable where assessee had already objected…