validity of notice u/s 148

  • 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
  • Income Tax

Reopening for verification of bogus purchases-SC dismisses SLP of ITD

Reopening for verification of purchases from hawala dealer-Supreme Court dismisses SLP of the Department challenging dismissal of appeal by High…

5 years ago
  • Income Tax

Re-assessment of Sonia/Rahul Gandhi to be completed within limitation period – Supreme Court

Re-assessment of Sonia/Rahul Gandhi in connection with Young Indian share allotment to be completed within limitation period but order not…

6 years ago
  • Income Tax

Reopening of assessment completed u/s 143(1) not sustainable without any tangible material – ITAT

Reopening of assessment which is completed u/s 143(1) not sustainable without there being any tangible material coming to the knowledge…

6 years ago
  • Income Tax

Reopening u/s 148 where properties sold illegally and assessee did not received sale consideration

Reopening u/s 148 where properties sold illegally and assessee did not received any sale consideration-High Court declines to interfere in…

6 years ago