![Bogus Royalty Expenses Exceed ₹50 Lakh: Bombay HC upholds Income Tax Reassessment Beyond 3 Years [Read Order]](https://images.taxscan.in/h-upload/2025/09/17/500x300_2088140-bogus-royalty-expenses-bogus-royalty-bombay-hc-income-tax-taxscan.webp "Bogus Royalty Expenses Exceed ₹50 Lakh: Bombay HC upholds Income Tax Reassessment Beyond 3 Years [Read Order]")
Bogus Royalty Expenses Exceed ₹50 Lakh: Bombay HC upholds Income Tax Reassessment Beyond 3 Years [Read Order]
The Bombay High Court at Goa has clarified that income tax reassessment proceedings initiated beyond three years are valid where the alleged bogus...
![Pending Income Tax Re-assessment Proceedings not a Bar to Institution of Criminal Prosecution: Delhi HC Sustains Complaints [Read Order]](https://images.taxscan.in/h-upload/2025/08/14/250x150_2076637-itat-quashes-reassessment-proceedings-assessing-officer-tangible-materials-assessing-officer-without-having-tangible-materials-reassessment-proceedings-taxscan.webp "Pending Income Tax Re-assessment Proceedings not a Bar to Institution of Criminal Prosecution: Delhi HC Sustains Complaints [Read Order]")
![Unfinalised Income Tax Reassessment not a Ground to Deny DTVSV Scheme Benefits: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/12/250x150_2076047-unfinalised-income-tax-reassessment-income-tax-reassessment-taxscan.webp "Unfinalised Income Tax Reassessment not a Ground to Deny DTVSV Scheme Benefits: Kerala HC [Read Order]")
![Income Tax Reassessment Proceedings: SC Instructs AO to Dispose of Objections as per Law Laid Down in Rajeev Bansal Case [Read Order]](https://images.taxscan.in/h-upload/2025/08/04/250x150_2072877-income-tax-reassessment-taxscan.webp "Income Tax Reassessment Proceedings: SC Instructs AO to Dispose of Objections as per Law Laid Down in Rajeev Bansal Case [Read Order]")
![Income Tax Reassessment Initiated During Pending Assessment Proceedings: Delhi HC Sets Aside Order for Lack of Jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/250x150_2065213-assessment-proceedings-income-tax-reassessment-taxscan.webp "Income Tax Reassessment Initiated During Pending Assessment Proceedings: Delhi HC Sets Aside Order for Lack of Jurisdiction [Read Order]")
Reassessment After 4 Years With Same Set of Facts Which Already Available During Original Assessment Legally Bad: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the reassessment order and declared the reopening of the assessment for Assessment Year (AY) 2012-13 after 4 years with the...
![Reassessment After 4 Years With Same Set of Facts Which Already Available During Original Assessment Legally Bad: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/12/500x300_2063019-income-tax-reassessment-1.webp "Reassessment After 4 Years With Same Set of Facts Which Already Available During Original Assessment Legally Bad: ITAT [Read Order]")
No Tangible Evidence of GE Renewables' Permanent Establishment in India: Delhi HC Quashes Income Tax Reassessment [Read Order]
In a recent judgment, the Delhi High Court quashed the reopening of income tax assessments initiated against GE Renewables Grid LLC (formerly known as Alstom Grid Inc/LLC), holding that the Assessing...
![No Tangible Evidence of GE Renewables Permanent Establishment in India: Delhi HC Quashes Income Tax Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Reassessment-GE-Renewables-Permanent-Establishment-in-India-taxscan.jpg "No Tangible Evidence of GE Renewables Permanent Establishment in India: Delhi HC Quashes Income Tax Reassessment [Read Order]")
Bombay HC Quashes Income Tax Reassessment Over Change of Opinion and No Failure to Disclose Facts [Read Order]
The High Court of Bombay, quashed an income tax reassessment proceedings initiated against the assessee for Assessment Year(AY) 2014–15, holding that the reopening was based on a mere change of...
![Bombay HC Quashes Income Tax Reassessment Over Change of Opinion and No Failure to Disclose Facts [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Income-Tax-Reassessment-Bombay-High-Court-Over-Change-of-Opinion-taxscan.jpg "Bombay HC Quashes Income Tax Reassessment Over Change of Opinion and No Failure to Disclose Facts [Read Order]")
No Income Tax Reassessment on Incidental or Tangential Findings w/out fulfilling S.150 conditions: Delhi HC
A Division Bench of the Delhi High Court recently held that no income tax reassessment may be initiated on the basis of mere ‘incidental’ or ‘tangential’ findings without the fulfilment of due...
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. ...
![Notice to Merged Entity Void ab intio: ITAT strikes down Income Tax Reassessment u/s 148 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Mumbai-ncome-Tax-Reassessment-Taxscan.jpg "Notice to Merged Entity Void ab intio: ITAT strikes down Income Tax Reassessment u/s 148 [Read Order]")
![Relief to IBIBO Group: Delhi HC drops Income Tax Reassessment Proceedings for AY 2015-16 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/IBIBO-Group-Income-Tax-Reassessment-Proceedings-Delhi-HC-taxscan-1.jpg "Relief to IBIBO Group: Delhi HC drops Income Tax Reassessment Proceedings for AY 2015-16 [Read Order]")
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...
![Income Tax Reassessment gone wrong: ITAT sets aside Order for Incorrect Invocation of Section 148 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Income-Tax-Reassessment-Taxscan.jpg "Income Tax Reassessment gone wrong: ITAT sets aside Order for Incorrect Invocation of Section 148 [Read Order]")