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tangible material

Reopening - Assessment - Tangible Material - Evidence - ITAT - Assessment Order - Income Tax - taxscan
Reopening of Assessment after Four Years while there was No New Tangible Material Evidence: ITAT quashes Assessment Order [Read Order]
September 19, 2023
Reopening - Tangible Material - ITAT - Income Tax Act - Income Tax - Tangible Material Amounts to Change of Opinion - Taxscan
Reopening After 4 years in the Absence of Tangible Material Amounts to Change of Opinion Only: ITAT quashes Reopening u/s 147 of Income Tax Act [Read Order]
September 1, 2023
No Re-assessment Proceeding Initiated by AO - Tangible Material Showing Escape of Income - ITAT - Income Tax - Tangible Material - Escape of Income - taxscan
No Re-assessment Proceeding u/s 147 of Income Tax Act can be Initiated by AO Without any Tangible Material Showing Escape of Income: ITAT [Read Order]
August 21, 2023
AO - Power - Reopen - Tangible Material - Escape - Income - Assessment - ITAT - taxscan
AO has Power to Reopen Case if there is any ‘Tangible Material ‘ Concluding Escape of Income from Assessment: ITAT [Read Order]
July 15, 2023
Attaching Taxpayer's Bank Account - Taxpayer - Bank Account - Tangible Material is not Valid - Tangible Material - Delhi High Court - taxscan
Attaching Taxpayer’s Bank Account merely based on Suspicion and Without Tangible Material is not Valid: Delhi HC [Read Order]
May 20, 2023
Revision - Tangible Material - Material - Gujarat High Court - Proceedings - Axis Bank - Taxscan
Revision u/s 263 without any Tangible Material is not Valid: Gujarat HC sets aside Proceedings against Axis Bank [Read Order]
April 26, 2023
Tangible material - AO - Escapement of Income - Escapement of Income - Income - Bombay High Court - Re-Assessment Notice - Re-Assessment - taxscan
No Tangible Material for AO to have ‘reason to believe’ for Escapement of Income: Bombay HC quashes Re-Assessment Notice [Read Order]
February 15, 2023
Re-Assessment - Tangible Material - Bombay High Court - taxscan
No Re-Assessment without new Tangible Material: Bombay HC [Read Order]
January 18, 2023
Income Tax Dept - income tax - Extended Time - Re-Assessment - Tangible Material - ITAT - Taxscan
Income Tax Dept cannot Avail Extended Time Limit for Re-Assessment without New or Tangible Material: ITAT [Read Order]
January 10, 2023
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