![Reassessment Invalid without Fresh Notice when No Addition made on Reopened Issue: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Reassessment-TAXSCAN.jpg "Reassessment Invalid without Fresh Notice when No Addition made on Reopened Issue: ITAT [Read Order]")
Reassessment Invalid without Fresh Notice when No Addition made on Reopened Issue: ITAT [Read Order]
The Pune Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that reassessment is invalid if no addition is made on the issue for which the case...
![ITAT upholds Reassessment Proceedings initiated on information of Investigation Wings with respect to Accommodation Entry [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Pune-Income-Tax-Reassessment-proceedings-Accommodation-entry-taxscan.jpg "ITAT upholds Reassessment Proceedings initiated on information of Investigation Wings with respect to Accommodation Entry [Read Order]")
![Pending Assessment get Abated u/S 153 A of Income Tax Act, after Conducting Search and obtaining Information: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-ITAT-Delhi-Pending-Assessment-Income-Tax-Assessment-ITAT-Delhi-ruling-on-pending-assessment-TAXSCAN.jpg "Pending Assessment get Abated u/S 153 A of Income Tax Act, after Conducting Search and obtaining Information: ITAT [Read Order]")
![ITAT quashes Reassessment Proceeding initiated u/s 147 of Income Tax Act on basis of vague Report of Investigation Wing without applying mind [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-Reassessment-Proceeding-Income-Tax-Act-vague-Report-Investigation-Wing-applying-mind-TAXSCAN.jpg "ITAT quashes Reassessment Proceeding initiated u/s 147 of Income Tax Act on basis of vague Report of Investigation Wing without applying mind [Read Order]")
![Special Auditor rightly follows SA-505 Prescribed by ICAI and such Report cannot be merely rejected by AO if it is Contrary to Appraisal Report Submitted by Investigation Wing: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Special-Auditor-ITAT-Special-Auditor-rightly-follows-SA-505-ICAI-Appraisal-Report-Investigation-Wing-taxscan.jpg "Special Auditor rightly follows SA-505 Prescribed by ICAI and such Report cannot be merely rejected by AO if it is Contrary to Appraisal Report Submitted by Investigation Wing: ITAT [Read Order]")
ITAT Quashes Reassessment Proceedings Initiated Solely Based on Vague Information from Investigation Wing [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has quashed the reassessment proceedings initiated solely based on the vague information received from the investigation wing. The assesse,...
![ITAT Quashes Reassessment Proceedings Initiated Solely Based on Vague Information from Investigation Wing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-Quashes-Reassessment-Proceedings-Vague-Information-from-Investigation-Wing-Reassessment-Proceedings-Investigation-Wing-Reassessment-taxscan.jpg "ITAT Quashes Reassessment Proceedings Initiated Solely Based on Vague Information from Investigation Wing [Read Order]")
Re-Assessment based on Information from Investigation Wing of Income Tax Department is Valid: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) observed that re-assessment based on information from Investigation Wing of Income Tax Department is valid. The assessee in the present...
![Re-Assessment based on Information from Investigation Wing of Income Tax Department is Valid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Re-Assessment-Information-from-Investigation-Wing-Investigation-Wing-of-Income-Tax-Department-Income-Tax-Department-Income-Tax-ITAT-taxscan.jpg "Re-Assessment based on Information from Investigation Wing of Income Tax Department is Valid: ITAT [Read Order]")
Exception to CBDT Circular specifying Monetary Limit for filing Appeal not Applicable to Cases relating to Information received from Investigation Wing of Dept: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that exception to the Central Board of Direct Taxes (CBDT) circular specifying monetary limit for filing appeals not applicable to...
![Exception to CBDT Circular specifying Monetary Limit for filing Appeal not Applicable to Cases relating to Information received from Investigation Wing of Dept: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/ITAT-Mumbai-CBDT-Circular-Appeal-Cases-Information-Investigation-Wing-Dept-ITAT-taxscan.jpeg "Exception to CBDT Circular specifying Monetary Limit for filing Appeal not Applicable to Cases relating to Information received from Investigation Wing of Dept: ITAT [Read Order]")
![Gujarat HC allows re-opening of assessment as there was enough material before AO [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/03/Re-Assessment-Information-from-Investigation-Jurisdiction-Gujarat-High-Court-Taxscan.jpg "Gujarat HC allows re-opening of assessment as there was enough material before AO [Read Judgment]")
Assessment based on Information from the Investigation Wing of Income Tax is Valid: ITAT [Read Order]
The New Delhi bench of ITAT in DCIT versus M/s. Erawat Infotech Pvt. Ltd ruled that assessment based on the information from the investigation wing of the income tax is valid. In instant case as per...
![Assessment based on Information from the Investigation Wing of Income Tax is Valid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Assessment.jpg "Assessment based on Information from the Investigation Wing of Income Tax is Valid: ITAT [Read Order]")
Information Received from Investigation Wing of IT Dept is not a ‘Tangible Material’ for the purpose of Re-Assessment: Delhi HC
In Pr.CIT v. RMG POLYVINYL (I) LTD, a division bench of the Delhi High Court recently held that the information received from the Investigation Wing of Income Tax Department cannot be treated as a...
