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…