![Notice for Reopening Assessment u/s 148 of IT Act without DIN is Invalid: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Bombay-high-court-Income-Tax-Act-DIN-income-tax-authority-in-India-texscan.jpg "Notice for Reopening Assessment u/s 148 of IT Act without DIN is Invalid: Bombay HC [Read Order]")
Notice for Reopening Assessment u/s 148 of IT Act without DIN is Invalid: Bombay HC [Read Order]
A Division bench of the Bombay High Court has held that notice issued without DIN for reopening of assessment under Section 148 of the Income Tax...
![Notice for Reopening Assessment in respect of issue of Capital Gain issued in name of Deceased Person: ITAT directs re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Notice-Reopening-Assessment-Capital-Gain-Notice-for-Reopening-Assessment-in-respect-of-issue-of-Capital-Gain-Deceased-Person-ITAT-taxscan.jpg "Notice for Reopening Assessment in respect of issue of Capital Gain issued in name of Deceased Person: ITAT directs re-adjudication [Read Order]")
![Contravention of general directions issued by Court where Notice u/s 148 for Reopening Assessment: Bombay HC remands matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Bombay-High-Court-Bombay-HC-High-Court-Notice-Reopening-Assessment-Assessing-Officer-AO-taxscan-.jpg "Contravention of general directions issued by Court where Notice u/s 148 for Reopening Assessment: Bombay HC remands matter to AO [Read Order]")
Failure of AO to follow directions given by HC While issuing Notice u/s 148 Reopening Assessment invalidates Order, No Penalty: Bombay HC [Read Order]
The Bombay High Court (HC) in a significant judgement has held that the failure of the Assessing Officer(AO) to follow directions given by the HC while issuing notice under section 148 of...
Reasons for Reopening Assessment should be Examined on Standalone Basis: ITAT quashes Reassessment [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench quashed re assessment proceedings on the ground by stating that Reasons for reopening assessment should be examined on standalone basis. The...
![Reasons for Reopening Assessment should be Examined on Standalone Basis: ITAT quashes Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/ITAT-Income-Tax-reopening-assessment-standalone-reassessment-assessment-taxscan.jpg "Reasons for Reopening Assessment should be Examined on Standalone Basis: ITAT quashes Reassessment [Read Order]")
Assessing officer should comply with the condition precedent for reopening assessments after limitation: Calcutta HC [Read Order]
The Calcutta High Court has held that Assessing officer should comply with the condition precedent for reopening assessments after limitation. The petitioner, Peerless Hospitex Hospital and...
![Assessing officer should comply with the condition precedent for reopening assessments after limitation: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Assessing-officer-assessments-Calcutta-High-Court-Taxscan.jpg "Assessing officer should comply with the condition precedent for reopening assessments after limitation: Calcutta HC [Read Order]")
No Requirement to issue two Separate Notices in the Name of Amalgamated Companies for Reopening of Assessment Proceedings: Delhi HC [Read Judgment]
The Delhi high court held that there is no requirement to issue two separate notices in the name of amalgamated Companies for the Reopening Assessment proceedings. The writ petitions under Article...
![No Requirement to issue two Separate Notices in the Name of Amalgamated Companies for Reopening of Assessment Proceedings: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/11/Tribunal-Rulings-Delhi-High-Court-Taxscan.jpg "No Requirement to issue two Separate Notices in the Name of Amalgamated Companies for Reopening of Assessment Proceedings: Delhi HC [Read Judgment]")
Proceedings u/s 38 of the DVAT Act cannot result In reopening of concluded assessment; Delhi HC [Read Judgment]
The Delhi High Court in a recent judgment held that the proceedings u/s 38 of the DVAT Act, which prescribes the procedures relating to refund claim cannot result in re-opening of a concluded...
Assessee shall get the benefit of Initial Assessment; Change of opinion of Assessing Authority is not a ground for reopening of Assessment; SC [Read Judgment]
The Supreme Court bench comprising of Justice Dipak Misra and Justice Shiva Kirthi Singh held that, the assessee shall reap the benefit of initial assessment and Change of Opinion of the Assessing...
