![Delhi HC Quashes Reassessment Proceedings Initated as Notice issued in name of Deceased Assessee [Read Order]](https://images.taxscan.in/h-upload/2025/06/14/500x300_2044232-delhi-highcourt-reassessment-proceedings-taxscan.webp "Delhi HC Quashes Reassessment Proceedings Initated as Notice issued in name of Deceased Assessee [Read Order]")
Delhi HC Quashes Reassessment Proceedings Initated as Notice issued in name of Deceased Assessee [Read Order]
The Delhi High Court quashed the reassessment proceedings initated as notice issued in name of deceased assessee. Since the notice issued under...
![Section 249(4)(b) does not Apply when there is No question of Advance Tax in Income Tax Reassessment Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Income-tax-Reassessment-Proceedings-Income-Tax-Reassessment-taxscan.jpg "Section 249(4)(b) does not Apply when there is No question of Advance Tax in Income Tax Reassessment Proceedings: ITAT [Read Order]")
![ITAT upholds Reassessment Proceedings initiated on information of Investigation Wings with respect to Accommodation Entry [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Pune-Income-Tax-Reassessment-proceedings-Accommodation-entry-taxscan.jpg "ITAT upholds Reassessment Proceedings initiated on information of Investigation Wings with respect to Accommodation Entry [Read Order]")
![Initiating Reassessment Proceedings after 10 Years post Search become validon Taking Previous Sanction from Competent Authority: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Reassessment-proceedings-Jharkhand-High-Court-Competent-Authority-sanction-Search-Income-Tax-Competent-Authority-taxscan.jpg "Initiating Reassessment Proceedings after 10 Years post Search become validon Taking Previous Sanction from Competent Authority: Jharkhand HC [Read Order]")
![Revised Form 10 can be File During Reassessment Proceedings: Delhi HC rules in favour of Canara Bank Relief Welfare Society [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Reassessment-Proceedings-Delhi-High-Court-Canara-Bank-Relief-Welfare-Society-Form-10-filing-during-reassessment-Revised-Form-10-filing-taxscan.jpg "Revised Form 10 can be File During Reassessment Proceedings: Delhi HC rules in favour of Canara Bank Relief Welfare Society [Read Order]")
Material which considered in Prior Reassessment Proceedings shall not subject matter of Reassessment in Fresh Proceedings: Delhi HC [Read Order]
In a recent case, the Delhi High Court, while allowing the writ petition, held that material considered in prior reassessment proceedings should not be the subject matter of reassessment in fresh...
![Material which considered in Prior Reassessment Proceedings shall not subject matter of Reassessment in Fresh Proceedings: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Material-Reassessment-Proceedings-Delhi-High-Court-writ-petition-Fresh-Proceedings-taxscan.jpg "Material which considered in Prior Reassessment Proceedings shall not subject matter of Reassessment in Fresh Proceedings: Delhi HC [Read Order]")
ITAT quashes Reassessment Proceeding initiated u/s 147 of Income Tax Act on basis of vague Report of Investigation Wing without applying mind [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench, quashed reassessment proceedings initiated under section 147 of the Income Tax Act, 1961, on the basis of a vague report from the investigation...
![ITAT quashes Reassessment Proceeding initiated u/s 147 of Income Tax Act on basis of vague Report of Investigation Wing without applying mind [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-Reassessment-Proceeding-Income-Tax-Act-vague-Report-Investigation-Wing-applying-mind-TAXSCAN.jpg "ITAT quashes Reassessment Proceeding initiated u/s 147 of Income Tax Act on basis of vague Report of Investigation Wing without applying mind [Read Order]")
Reassessment proceeding cannot be challenged If Assessee suppressed material facts by not filing Income Tax Return: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) ruled that reassessment proceeding cannot be challenged if the assessee suppressed material facts by not filing an Income Tax Return. ...
![Reassessment proceeding cannot be challenged If Assessee suppressed material facts by not filing Income Tax Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Reassessment-proceeding-assessee-return-of-income-ITAT-taxscan.jpeg "Reassessment proceeding cannot be challenged If Assessee suppressed material facts by not filing Income Tax Return: ITAT [Read Order]")
Income Tax Dept had Knowledge about Amalgamation: Calcutta HC quashes Re-Assessment Notice against Amalgamated Company [Read Order]
The Calcutta High Court has quashed a re-assessment notice under section 148 of the Income Tax Act, 1961 against an amalgamated Company since the same was non-existent and the income tax department...
![Income Tax Dept had Knowledge about Amalgamation: Calcutta HC quashes Re-Assessment Notice against Amalgamated Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Income-Tax-Dept-Amalgamation-Calcutta-HC-Re-Assessment-Notice-Amalgamated-Company-Taxscan.jpeg "Income Tax Dept had Knowledge about Amalgamation: Calcutta HC quashes Re-Assessment Notice against Amalgamated Company [Read Order]")
Reassessment Proceeding must be initiated within the Time Limit prescribed under Section 149(1)(b): Chhattisgarh HC [Read Judgment]
The Chhattisgarh High Court in M/s. Ardent Steel Limited vs. ACIT & Anr. held that reassessment proceeding must be initiated within the time limit prescribed under Section 149(1)(b) of the Income...
![Reassessment Proceeding must be initiated within the Time Limit prescribed under Section 149(1)(b): Chhattisgarh HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/05/Reassessment-Chhattisgarh-High-Court-Taxscan.jpg "Reassessment Proceeding must be initiated within the Time Limit prescribed under Section 149(1)(b): Chhattisgarh HC [Read Judgment]")