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![Assessment Reopening Notice issued by JAO not in accordance with Section 151A of Income Tax Act is invalid: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Assessment-Reopening-Notice-JAO-Income-Tax-Act-Bombay-HC-taxscan.jpg "Assessment Reopening Notice issued by JAO not in accordance with Section 151A of Income Tax Act is invalid: Bombay HC [Read Order]")
Assessment Reopening Notice issued by JAO not in accordance with Section 151A of Income Tax Act is invalid: Bombay HC [Read Order]
A Division bench of the Bombay High Court held that the notice for reopening of assessment is invalid on mere belief of escapement of income...
![Amalgamating Entity Ceases to Exist upon Approved Scheme of Amalgamation: Gujarat HC quashes Assessment Notice issued against Non-Existent Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Amalgamating-Entity-Ceases-Amalgamating-Scheme-of-Amalgamation-Gujarat-High-Court-Assessment-Notice-Non-Existent-Company-taxscan.jpg "Amalgamating Entity Ceases to Exist upon Approved Scheme of Amalgamation: Gujarat HC quashes Assessment Notice issued against Non-Existent Company [Read Order]")
![Bombay HC Quashes Assessment Notice u/s 148 Income Tax Act on Absence of Failure on part of assessee to Truly and Fully Disclose Material Fact [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Bombay-HC-Quashes-Assessment-Notice-Income-Tax-Act-on-Absence-of-Failure-on-part-of-assessee-to-Truly-and-Fully-Disclose-Material-Fact-TAXSCAN.jpg "Bombay HC Quashes Assessment Notice u/s 148 Income Tax Act on Absence of Failure on part of assessee to Truly and Fully Disclose Material Fact [Read Order]")
![Different View taken by AAR cannot be Sufficient Basis for Income Tax Officer to Believe Escapement of Income: Bombay HC quashes Assessment Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/AAR-Income-Tax-Officer-Income-Tax-Income-Assessment-Notice-Assessment-Notice-Different-View-taken-by-AAR-Bombay-HC-quashes-Assessment-Notice-Taxscan.jpg "Different View taken by AAR cannot be Sufficient Basis for Income Tax Officer to Believe Escapement of Income: Bombay HC quashes Assessment Notice [Read Order]")
![Delhi HC quashes Order u/s 148A(d) of Income Tax Act and Assessment Notice Issued against Non-Existent Partnership Firm [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Delhi-High-Court-Delhi-HC-quashes-Order-Income-Tax-Act-Assessment-Notice-Non-Existent-Partnership-Firm-Partnership-Firm-taxscan.jpg "Delhi HC quashes Order u/s 148A(d) of Income Tax Act and Assessment Notice Issued against Non-Existent Partnership Firm [Read Order]")
Income Tax Officer Issues SCN twice to Non-Existing Entity: Calcutta HC Impose Personal Cost of ₹20,000 [Read Order]
In a recent decision, the Calcutta High Court ( HC ) single bench presided over by Justice Md. Nizamuddin rejected the procedure initiated under section 148A(b) of the Income Tax Act, 1961, and...
![Income Tax Officer Issues SCN twice to Non-Existing Entity: Calcutta HC Impose Personal Cost of ₹20,000 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Income-Tax-Officer-Income-Tax-SCN-Non-Existing-Entity-Calcutta-High-Court-Personal-Cost-Cost-Taxscan.jpg "Income Tax Officer Issues SCN twice to Non-Existing Entity: Calcutta HC Impose Personal Cost of ₹20,000 [Read Order]")
Assessment Notice Sent to Wrong Address of the Assessee due to Non Updating of New Address in PAN is not Bad in Law: SC [Read Judgment]
The Supreme Court of India in the case of Principal Commr of Income Tax v M/s I-Ven Interactive Ltd holding in favour of the department, ruled that notice sent to wrong address of the assessee due to...
![Assessment Notice Sent to Wrong Address of the Assessee due to Non Updating of New Address in PAN is not Bad in Law: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/05/Transgenders-PAN-Card-Taxscan.jpg "Assessment Notice Sent to Wrong Address of the Assessee due to Non Updating of New Address in PAN is not Bad in Law: SC [Read Judgment]")