Set back to Rahul and Sonia Gandhi on reopening of income tax cases for Young Indian share allotment not disclosed…
High court orders inquiry for manipulation of reasons to believe and role of the AO. Recommends strict disciplinary action for…
Repetition in calculating amount of escaped income was non-application of mind by the AO who persisted with his mistaken belief…
Reasons recorded for reopening without quantifying amount escaped. Notice issued u/s 148 and reassessment proceedings held null and void ab-initio.…
Income tax notice issued in the name of dead person is illegal. Revenue can nor plead ignorance as there is…
Return filed with wrong jurisdiction cannot be considered for deciding the validity of reopening u/s 148 as AO’s belief is…
Reopening notice u/s 148 void if original assessment pending in appeal. ITAT quashed notice where proceedings u/s 153A were pending…
Notice us 148 not invalid if assessee do not challenge it. Settled law is that if assessee chooses not to…
Reassessment proceedings cannot be resorted to only to examine the facts of a case, no matter how desirable that be unless…