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…
Reassessment order quashed for not supplying reasons recorded for re-opening the assessment u/s 148 in spite of assessee’s written request…
ITAT warns of awarding cost for AO not following guidelines of Supreme Court in GKN Driveshaft where assessee objects to…
Reassessment without fresh material with the Assessing Officer to believe that income has escaped assessment is invalid ABCAUS Case Law…
Reopneing-AO had to act on the basis of reasons to believe and not on reasons to suspect. ITAT quashed the…
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…
Even if at passing the original assessment order, there is a mistake or non-application of mind, initiation of re-assessment the…