![Unsigned Re-Assessment Notice is Invalid: Bombay HC quashes Income Tax Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Re-Assessment-Notice-Bombay-HC-Income-Tax-Proceedings-TAXSCAN.jpg "Unsigned Re-Assessment Notice is Invalid: Bombay HC quashes Income Tax Proceedings [Read Order]")
Unsigned Re-Assessment Notice is Invalid: Bombay HC quashes Income Tax Proceedings [Read Order]
A division bench of the Bombay High Court has held that an unsigned re-assessment notice under section 147/148 under the Income Tax Act, 1961 is...
![Non-Consideration of Objection to Re-Assessment Notice u/s 147 of Income Tax Act: Calcutta HC directs Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Non-Consideration-of-Objection-to-Re-Assessment-Notice-Income-Tax-Act-Calcutta-HC-Fresh-Adjudication-TAXSCAN.jpg "Non-Consideration of Objection to Re-Assessment Notice u/s 147 of Income Tax Act: Calcutta HC directs Fresh Adjudication [Read Order]")
![Issue of Re-Assessment Notice in Person and not in Faceless Manner: Gujarat HC Stays Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Re-Assessment-Notice-Faceless-Manner-Gujarat-HC-Proceedings-taxscan.jpg "Issue of Re-Assessment Notice in Person and not in Faceless Manner: Gujarat HC Stays Proceedings [Read Order]")
![Non-Response to Re-Assessment Notice will not Attract Penalty under Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Non-Response-to-Re-Assessment-Notice-Re-Assessment-Noticenot-Penalty-Income-Tax-Act-ITAT-taxscan.jpg "Non-Response to Re-Assessment Notice will not Attract Penalty under Income Tax Act: ITAT [Read Order]")
![Mere filing of VAT Returns will Not Prove Genuineness of Purchase Without Inquiry: Delhi HC upholds Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/VAT-Returns-Delhi-HC-Income-Tax-Addition-taxscan.jpeg "Mere filing of VAT Returns will Not Prove Genuineness of Purchase Without Inquiry: Delhi HC upholds Income Tax Addition [Read Order]")
Non-Issuance of Re-Assessment Notice within prescribed Time: Madras HC quashes Proceedings [Read Order]
The Madras High Court quashed proceedings holding, non-issuance of re assessment notice within prescribed time. In the writ petition, the appellant, Smt. Parveen Amin Bhathara sought to quash the...
![Non-Issuance of Re-Assessment Notice within prescribed Time: Madras HC quashes Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Madras-High-Court-Re-Assessment-Notice-Madras-HC-taxscan.jpeg "Non-Issuance of Re-Assessment Notice within prescribed Time: Madras HC quashes Proceedings [Read Order]")
Income Tax Dept had Knowledge about Amalgamation: Calcutta HC quashes Re-Assessment Notice against Amalgamated Company [Read Order]
The Calcutta High Court has quashed a re-assessment notice under section 148 of the Income Tax Act, 1961 against an amalgamated Company since the same was non-existent and the income tax department...
![Income Tax Dept had Knowledge about Amalgamation: Calcutta HC quashes Re-Assessment Notice against Amalgamated Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Income-Tax-Dept-Amalgamation-Calcutta-HC-Re-Assessment-Notice-Amalgamated-Company-Taxscan.jpeg "Income Tax Dept had Knowledge about Amalgamation: Calcutta HC quashes Re-Assessment Notice against Amalgamated Company [Read Order]")
Supreme Court upholds Over 90,000 Re-Assessment Notices deeming them as Sec 148A Notices [Read Judgment]
A two-judge bench of the Supreme Court comprising Justice M R Shah and Justice B V Nagaratna, on Wednesday, upheld the reassessment notices under Section 148 of the unamended Income Tax Act which...
![Supreme Court upholds Over 90,000 Re-Assessment Notices deeming them as Sec 148A Notices [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/05/Supreme-Court-Re-Assessment-Notices-s-S.-148A-Notices.jpeg "Supreme Court upholds Over 90,000 Re-Assessment Notices deeming them as Sec 148A Notices [Read Judgment]")
Reasons recorded in 142(1) Notice were not existing at the Time of Issue of Re-Assessment Notice: Calcutta HC quashes Assessment [Read Order]
The Calcutta High Court, while quashing an assessment order, held that the reasons mentioned in the notice under Section 142(1) read with Section 147 of the Income Tax Act, 1961 were not existing at...
![Reasons recorded in 142(1) Notice were not existing at the Time of Issue of Re-Assessment Notice: Calcutta HC quashes Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Reasons-recorded-Notice-existing-Re-Assessment-Notice-Calcutta-HC-Assessment-Taxscan.jpeg "Reasons recorded in 142(1) Notice were not existing at the Time of Issue of Re-Assessment Notice: Calcutta HC quashes Assessment [Read Order]")
‘Proper Service’ of Notice is mandatory requirement for Re-Assessment: ITAT quashes Proceedings [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT), while quashing the re-assessment proceedings, has held that the ‘proper service’ of notice is a mandatory requirement for reopening of...
![‘Proper Service’ of Notice is mandatory requirement for Re-Assessment: ITAT quashes Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Proper-Service-Notice-Re-Assessment-ITAT-Taxscan.jpeg "‘Proper Service’ of Notice is mandatory requirement for Re-Assessment: ITAT quashes Proceedings [Read Order]")
![Delhi High Court quashes Re-assessment Notice for breach of Principles of Natural Justice [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/03/Delhi-High-Court-re-assessment-notice-principles-of-natural-justice-Taxscan.jpg "Delhi High Court quashes Re-assessment Notice for breach of Principles of Natural Justice [Read Judgment]")
Delhi HC directs Tax Dept to proceed against Officials since No Reasons Recorded Prior to Issue of Re-Assessment Notice & Manipulation of Records [Read Judgment]
The Delhi High Court in the case of Prabhat Agarwal v. Deputy Commissioner of Income Tax held that the reasons were not recorded before the impugned notice was issued and ordered the concerned Chief...
![Delhi HC directs Tax Dept to proceed against Officials since No Reasons Recorded Prior to Issue of Re-Assessment Notice & Manipulation of Records [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Delhi-High-Court-Tax-Scan.jpg "Delhi HC directs Tax Dept to proceed against Officials since No Reasons Recorded Prior to Issue of Re-Assessment Notice & Manipulation of Records [Read Judgment]")