validity of notice u/s 148

  • Income Tax

No question to supply reasons recorded for reopening unless return is filed u/s 148 – ITAT

No question to supply reasons recorded unless return is filed u/s 148. ITAT dismissed the ground never raised before the…

5 years ago
  • Income Tax

If AO examines a claim and not reject it then it can’t be said that AO not formed any opinion  

If AO examines a claim and not reject it then it can’t be said that AO had not formed any…

5 years ago
  • Income Tax

Allowability of Pension paid to retiring partner in CA Firm. SC refuses to entertain SLP of ITD on reopening

Allowability of pension payment to retiring partner in CA Firm. SC refuses to entertain SLP of the ITD against High…

5 years ago
  • Income Tax

Rectification by ITAT was barred by principle of finality & doctrine of merger SC dismissed SLP

Rectification by ITAT was barred by principle of finality & doctrine of merger. SC dismisses SLP of assessee but set…

5 years ago
  • Income Tax

Reassessment order quashed for not supplying reasons recorded for re-opening despite written request

Reassessment order quashed for not supplying reasons recorded for re-opening the assessment u/s 148 in spite of assessee’s written request…

5 years ago
  • Income Tax

ITAT warns awarding cost for not following SC guidelines in GKN Driveshafts

ITAT warns of awarding cost for AO not following guidelines of Supreme Court in GKN Driveshaft  where assessee objects to…

5 years ago
  • Income Tax

Reassessment without fresh material with AO to believe that income has escaped is invalid

Reassessment without fresh material with the Assessing Officer to believe that income has escaped assessment is invalid ABCAUS Case Law…

5 years ago
  • Income Tax

Reasons to believe vs reasons to suspect-ITAT quashed reassessment

Reopneing-AO had to act on the basis of reasons to believe and not on reasons to suspect. ITAT quashed the…

5 years ago
  • Income Tax

Validity of notice u/s 148 where assessment made u/s 143(1)- SC quashes High Court order

Validity of notice u/s 148 where assessment was made u/s 143(1)- Supreme Court quashed High Court order that no substantial question of law…

5 years ago
  • Income Tax

Even if there is non-application of mind at original asssessment, re-opening is bad in Law – HC

Even if at passing the original assessment order, there is a mistake or non-application of mind, initiation of re-assessment the…

5 years ago