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Income Tax Reassessment Initiated During Pending Assessment Proceedings: Delhi HC Sets Aside Order for Lack of Jurisdiction [Read Order]

Sneha Sukumaran Mullakkal

The High Court of Delhi,set aside the reassessment order issued under Section 148 against the petitioner, holding it was without jurisdiction as the...

Reassessment After 4 Years With Same Set of Facts Which Already Available During Original Assessment...

No Tangible Evidence of GE Renewables' Permanent Establishment in India: Delhi HC Quashes Income Tax...

Bombay HC Quashes Income Tax Reassessment Over Change of Opinion and No Failure to Disclose Facts...

No Income Tax Reassessment on Incidental or Tangential Findings w/out fulfilling S.150 conditions:...

Notice to Merged Entity Void ab intio: ITAT strikes down Income Tax Reassessment u/s 148 [Read Order]

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) struck down a reassessment proceeding initiated against a non-existent company, declaring it void ab initio and had no legal validity. ...

Relief to IBIBO Group: Delhi HC drops Income Tax Reassessment Proceedings for AY 2015-16 [Read Order]

In a recent judgement, the Delhi High Court struck down the reassessment notices issued to the petitioner by the assistant commissioner of income tax under Section 148 of the Income Tax Act, x,...

Income Tax Reassessment gone wrong: ITAT sets aside Order for Incorrect Invocation of Section 148 [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) quashed the reassessment initiated under an invalid notice issued under Section 148 of the Income Tax Act, 1961 and deleted additions amounting...

TOLA, 2020 does not affect Sanction Powers for Income Tax Reassessment: Delhi HC [Read Order]

In a recent ruling of Delhi High Court it cleared that the Taxation and Other Laws [ TOLA ( Relaxation and Amendment of Certain Provisions ) Act, 2020 ] authorisation only enables the competent...

Delhi HC quashes Income Tax Reassessment Advanced on Same Grounds as Prior Assessment and Order [Read Order]

The Delhi High Court recently allowed a Petition seeking to quash an impugned reassessment order issued by the Income Tax Officer, Ward-63(1), Delhi against the Financials of the Petitioner...

Income Tax Reassessment Initiation must be Evaluated Separately from AO's Post-Reopening Powers: Delhi HC [Read Order]

The Delhi High Court ruled that the validity of the initiation of reassessment under Sections 147 and 148 of the Income Tax Act must be evaluated independently, and should not be conflated with the...

Modified Income Tax Reassessment Proceedings under Finance Act 2021 ignored while issuing Notice: Telangana HC sets aside Notice [Read Order]

The Telangana High Court set aside the notice and consequential income tax orders as it was issued without complying with the modified income tax reassessment proceedings as per Finance Act 2021. The...