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…
No question to supply reasons recorded unless return is filed u/s 148. ITAT dismissed the ground never raised before the…
If AO examines a claim and not reject it then it can’t be said that AO had not formed any…
Allowability of pension payment to retiring partner in CA Firm. SC refuses to entertain SLP of the ITD against High…
Rectification by ITAT was barred by principle of finality & doctrine of merger. SC dismisses SLP of assessee but set…