![Issues raised in Reopening Assessment already considered during Assessment Proceedings: Gujarat HC quashes Sec 148 Notice issued to Amalgamating Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Reopening-Assessment-Assessment-Proceedings-Gujarat-Highcourt-Amalgamating-Company-taxscan.jpg "Issues raised in Reopening Assessment already considered during Assessment Proceedings: Gujarat HC quashes Sec 148 Notice issued to Amalgamating Company [Read Order]")
Issues raised in Reopening Assessment already considered during Assessment Proceedings: Gujarat HC quashes Sec 148 Notice issued to Amalgamating Company [Read Order]
The Gujarat High Court quashed notice issued to amalgamating company under Section 148 of the Income Tax Act, 1961 on the ground that the issues...
![Non Supply of Material referred to as ‘Reasons to believe’: Rajasthan HC quashes Reopening of Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Supply-of-Material-Rajasthan-Highcourt-Reopening-of-Assessment-taxscan.jpg "Non Supply of Material referred to as ‘Reasons to believe’: Rajasthan HC quashes Reopening of Assessment [Read Order]")
![CBDT Instructions/Circulars binding on AO: ITAT quashes Assessment Violating Norms of Limited Scrutiny [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/CBDT-Instructions-CBDT-Circulars-ITAT-Assessment-Limited-Scrutiny-taxscan.jpg "CBDT Instructions/Circulars binding on AO: ITAT quashes Assessment Violating Norms of Limited Scrutiny [Read Order]")
![Capital Gain Exemption cannot be denied When Investment made within due date of filing ITR: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Capital-gain-exemption-investment-due-date-of-filing-ITR-ITAT-Taxscan.jpg "Capital Gain Exemption cannot be denied When Investment made within due date of filing ITR: ITAT [Read Order]")
No Valid Search Warrant: Orissa HC quashes Assessment Proceedings u/s 153A of Income Tax Act [Read Order]
A division bench has quashed the assessment proceedings under section 153A of the Income Tax Act, 1961 on the ground that the income tax department did not provide a valid search warrant under...
![No Valid Search Warrant: Orissa HC quashes Assessment Proceedings u/s 153A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Search-Warrant-Orissa-High-Court-Assessment-Income-Tax-Act-Income-Tax-Tax-Taxscan.jpg "No Valid Search Warrant: Orissa HC quashes Assessment Proceedings u/s 153A of Income Tax Act [Read Order]")
Assessment u/s 153 A Invalid in absence of Independent Application of Mind by JCIT before granting Approval: Allahabad HC upholds order of ITAT [Read Order]
The Allahabad High Court (HC) has held that assessment under section 153 A of the Income Tax Act is invalid in absence of independent application of mind by JCIT before granting Approval. ...
![Assessment u/s 153 A Invalid in absence of Independent Application of Mind by JCIT before granting Approval: Allahabad HC upholds order of ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Independent-Application-Assessment-JCIT-ITAT-Allahabad-High-Court-Taxscan.jpg "Assessment u/s 153 A Invalid in absence of Independent Application of Mind by JCIT before granting Approval: Allahabad HC upholds order of ITAT [Read Order]")
Protective Addition made to Save Interest of Revenue not permissible, Assessment can't be reopened based on contingent reason: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal ( ITAT ) has held that Protective addition made to save interest of revenue is not permissible and the assessment can't be reopened based on...
![Protective Addition made to Save Interest of Revenue not permissible, Assessment cant be reopened based on contingent reason: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Protective-Addition-Interest-Interest-of-Revenue-Assessment-ITAT-taxscan-2.jpg "Protective Addition made to Save Interest of Revenue not permissible, Assessment cant be reopened based on contingent reason: ITAT [Read Order]")
ITAT quashes Disallowance of Customs Duty Drawback written-off relating to preceding Assessment Years ‘as prior period item’ [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal ( ITAT ), quashed disallowance of customs duty drawback written-off relating to preceding assessment years ‘as prior period item’. The grounds...
![ITAT quashes Disallowance of Customs Duty Drawback written-off relating to preceding Assessment Years ‘as prior period item’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/ITAT-Customs-Duty-Customs-Customs-Duty-Drawback-written-off-Assessment-Assessment-Years-Taxscan.jpg "ITAT quashes Disallowance of Customs Duty Drawback written-off relating to preceding Assessment Years ‘as prior period item’ [Read Order]")
![Relief to Reebok India: ITAT quashes Assessment order barred by Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/ITAT-Reebok-India-assessment-order-assessment-Taxscan.jpg "Relief to Reebok India: ITAT quashes Assessment order barred by Limitation [Read Order]")
No Nexus between Information and belief of Escapement of Income: ITAT invalidates Assessment by AO [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT), invalidated assessment by the Assessing Officer (AO) on the ground that there is no nexus between information and belief of escapement...
![No Nexus between Information and belief of Escapement of Income: ITAT invalidates Assessment by AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Nexus-Information-Escapement-of-Income-Income-ITAT-Assessment-AO-taxscan.jpg "No Nexus between Information and belief of Escapement of Income: ITAT invalidates Assessment by AO [Read Order]")
![PCIT not Authorised Authority: Calcutta HC quashes Reopening of Assessment of HUF [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/PCIT-Authorised-Authority-Calcutta-Highcourt-Assessment-of-HUF-Reopening-of-Assessment-of-HUF-taxscan.jpg "PCIT not Authorised Authority: Calcutta HC quashes Reopening of Assessment of HUF [Read Order]")