![AO under guise of Power to re-open Assessment can’t undertake a Fishing or Roving Inquiry or seek to verify the claim like a Scrutiny Officer: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/AO-Quise-of-power-re-open-Assessment-Fishing-Roving-inquiry-Scrutiny-Officer-ITAT-Taxscan.jpg "AO under guise of Power to re-open Assessment can’t undertake a Fishing or Roving Inquiry or seek to verify the claim like a Scrutiny Officer: ITAT [Read Order]")
AO under guise of Power to re-open Assessment can’t undertake a Fishing or Roving Inquiry or seek to verify the claim like a Scrutiny Officer: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the AO under guise of power to re-open Assessment cannot undertake a fishing or...
![Madras HC quashes Income Tax Order passed without Issuance of SCN, mandatory Draft Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Madras-High-Court-Income-Tax-Order-show-cause-notice-mandatory-draft-assessment-order-taxscan.jpg "Madras HC quashes Income Tax Order passed without Issuance of SCN, mandatory Draft Assessment Order [Read Order]")
![Assessment Order passed barred by Limitation can’t be extended under guise of Special Audit referred by AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Assessment-Order-Quise-Special-Audit-AO-ITAT-Taxscan.jpg "Assessment Order passed barred by Limitation can’t be extended under guise of Special Audit referred by AO: ITAT [Read Order]")
![Date of Receipt of Assessment Order not relevant in Computing Limitation Period for Revision by Principal Commissioner: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/10/Date-of-receipt-assessment-order-limitation-period-Revision-by-Principal-Commissioner-Supreme-Court-Taxscan.jpg "Date of Receipt of Assessment Order not relevant in Computing Limitation Period for Revision by Principal Commissioner: Supreme Court [Read Judgment]")
![Relief to Infosys: ITAT deletes Assessment Order after Amalgamation [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/Infosys-ITAT-Assessment-Order-Amalgamation-Taxscan.jpg "Relief to Infosys: ITAT deletes Assessment Order after Amalgamation [Read Order]")
Assessment Order framed in Name of non-existing person not to be Void if mistake identified, corrected by Income Tax Dept: Madras High Court [Read Order]
The Madras High Court ruled that the assessment order framed in the name of a non-existing person is not to be Void if a mistake is identified, corrected by the Income Tax Department. The...
![Assessment Order framed in Name of non-existing person not to be Void if mistake identified, corrected by Income Tax Dept: Madras High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Assessment-order-non-existing-person-Income-Tax-Dept-Madras-High-Court-Taxscan.jpg "Assessment Order framed in Name of non-existing person not to be Void if mistake identified, corrected by Income Tax Dept: Madras High Court [Read Order]")
PCIT can’t assume Jurisdiction u/s 263 when various Benches of Tribunal have already decided in favor of Assessee: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench ruled that the PCIT(A) can not assume Jurisdiction under section 263 when various Benches of the Tribunal have already decided in favour of...
![PCIT can’t assume Jurisdiction u/s 263 when various Benches of Tribunal have already decided in favor of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/PCIT-Benches-of-Tribunal-Assessee-ITAT-Taxscan.jpg "PCIT can’t assume Jurisdiction u/s 263 when various Benches of Tribunal have already decided in favor of Assessee: ITAT [Read Order]")
Limitation Period to challenge Assessment Order commences from Date of Service of Demand Notice, not from Date of Assessment Order: Jharkhand HC
The Jharkhand High Court ruled that the Limitation period to challenge assessment order commences from date of service of demand notice, not from the date of assessment order. The petitioner was a...
Writ Petition not maintainable against an appealable Assessment Order: Madras High Court [Read Order]
The Madras High Court has recently dismissed a writ petition filed by an assessee by observing that a writ petition cannot be maintainable if the same is filed against an appealable assessment order....
![Writ Petition not maintainable against an appealable Assessment Order: Madras High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Writ-Petition-Assessment-Order-Madras-High-Court-Taxscan.jpg "Writ Petition not maintainable against an appealable Assessment Order: Madras High Court [Read Order]")
Assessment passed in the name of Non-Existing Entity: Appeal against Sony Mobile Communications to be heard by Chief Justice
The Delhi High Court while considering an appeal filed by the department against Sony Mobile Communications India, a two-judge bench of the Delhi High Court has referred the matter to the bench of...
Delhi HC stays Assessment Order passed under Section 153C of the Income Tax Act as revenue failed to furnish evidence Linking Assessee and Other person [Read Order]
The Delhi High Court stayed the assessment order passed under Section 153C of the Income Tax Act as revenue failed to furnish evidence linking the assessee and the other person. The petitioner,...
![Delhi HC stays Assessment Order passed under Section 153C of the Income Tax Act as revenue failed to furnish evidence Linking Assessee and Other person [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Delhi-HC-assessment-order-Section-153C-of-the-Income-Tax-Act-linking-assessee-Taxscan.jpg "Delhi HC stays Assessment Order passed under Section 153C of the Income Tax Act as revenue failed to furnish evidence Linking Assessee and Other person [Read Order]")