Begin typing your search above and press return to search.
![Dropping Issue During Income Tax Scrutiny for Lack of Material is Not ‘Change Of Opinion’: Calcutta HC validates Reopening based on New Material [Read Order] Dropping Issue During Income Tax Scrutiny for Lack of Material is Not ‘Change Of Opinion’: Calcutta HC validates Reopening based on New Material [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116872-dropping-issue-during-income-tax-scrutiny-lack-material-not-change-opinion-calcutta-hc.webp)
Dropping Issue During Income Tax Scrutiny for Lack of Material is Not ‘Change Of Opinion’: Calcutta HC validates Reopening based on New Material [Read Order]
In a recent ruling, the Calcutta High Court held that dropping an issue during income tax scrutiny due to lack of material does not amount to a...


![Final Income Tax Assessment Passed beyond One Month from DRP directions Barred by Limitation: ITAT Quashes order [Read Order] Final Income Tax Assessment Passed beyond One Month from DRP directions Barred by Limitation: ITAT Quashes order [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/250x150_2115933-final-income-tax-assessment-passed-beyond-one-month-from-drp-directions-barred-by-limitation-itat-quashes-order-taxscan.webp)
![Form 67 Filed within Deadline with ITR: ITAT allows Foreign Tax Credit [Read Order] Form 67 Filed within Deadline with ITR: ITAT allows Foreign Tax Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Chandigarh-Income-tax-Form-67-Filed-Income-Tax-Return-Foreign-Tax-Credit-ITAT-allows-Foreign-Tax-Credit-taxscan.jpg)
![Immediate steps must be taken by Revenue to upgrade software: Supreme Court slams Dept & CBDT for Demand of Rs. 62.85 Lakh Excess Surcharge on Income Tax [Read Judgement] Immediate steps must be taken by Revenue to upgrade software: Supreme Court slams Dept & CBDT for Demand of Rs. 62.85 Lakh Excess Surcharge on Income Tax [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/09/Supreme-Court-Income-Tax-CBDT-Central-Processing-Centre-CPC-income-tax-liability-taxscan.jpg)
![Amended Provisions relating to Income Tax Deduction towards Contribution to ESI and PF Applicable from 2021-22 AY onwards not Retrospectively: ITAT [Read Order] Amended Provisions relating to Income Tax Deduction towards Contribution to ESI and PF Applicable from 2021-22 AY onwards not Retrospectively: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Amended-Provisions-Income-Tax-Deduction-Contribution-ESI-and-PF-2021-22-AY-Retrospectively-ITAT-Taxscan.jpeg)

