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Reassessment Notice

Limitation in Tax Litigation: When Time Spent in Other Proceedings is Excluded

Limitations decide whether a tax case survives. A strong case fails if the appeal, reassessment, rectification or other proceeding reaches the forum...

Why Income Tax Notices are Increasing: 5 Red Flags Taxpayers Must Watch

Email Change Ignored by Department: Calcutta HC Sets Aside S.148A Reassessment Notice [Read Order]

Notice Must Be ‘Issued’, Not Merely Generated: Delhi HC rules Income Tax Reassessment Notice...

Reassessment Notice issued After April 1, 2021 Barred by Limitation: ITAT quashes Notice u/s of 148...

Unfinalised Income Tax Reassessment not a Ground to Deny DTVSV Scheme Benefits: Kerala HC [Read Order]

The Kerala High Court has held that the mere initiation of reassessment proceedings, which remain unfinalized, cannot be a ground to deny an assessee the benefits available under the Direct Tax...

No Personal Hearing Despite Taxpayer’s Request: Calcutta HC Quashes Income Tax Reassessment Notice u/s 148A [Read Order]

In a recent ruling, the Calcutta High Court observed that a reassessment notice issued under Section 148A of the Income Tax Act, 1961 is invalid if the income tax department fails to grant a...

Delhi HC Clarifies Limitation Period for Reassessment Notices Issued under Amended Section 149 after TOLA Extensions [Read Order]

The Delhi High Court in its recent ruling clarified the limitation period for issuing reassessment notices under the amended Section 149 of the Income Tax Act, following relaxations under the...

Reassessment Notices Invalid if Issued Beyond Surviving Period, Even If 14-Day Reply Procedure Followed: Gujarat HC [Read Order]

The Gujarat High Court quashed a reassessment notice as invalid for being issued beyond the limitation period despite following the 14-day reply process under Ashish Agarwal.In a recent ruling, the...

Issuance of Reassessment Notice Under Income Tax Act Beyond Limitation Under TOLA: Gujarat HC Quashes It as Time-Barred [Read Order]

The High Court of Gujarat quashed reassessment notices issued under Section 148 of the Income Tax Act,1961 on the ground that they were time-barred under the Taxation and Other Laws (Relaxation and ...

Madras HC Validates Reassessment Notices Issued Pre-Finance Act, 2021 Citing TOLA Extension [Read Order]

The Madras High Court has dismissed a writ petition challenging reassessment notices and an order issued under the Income Tax Act, 1961, for the Assessment Year (AY) 2015-2016, ruling that the...

Delhi HC Quashes Reassessment Notice Issued on failure to follow Procedure as prescribed u/S 148A of Income Tax Act [Read Order]

The Delhi High Court quashed the reassessment notice issued on failure to follow the procedure as prescribed under section 148A of the Income Tax Act, 1961. Chandra Prakash...