![Re-Assessment passed after 4 years without Approval of Chief Commissioner or Commissioner of Income Tax is Invalid: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/02/Re-Assessment.jpg "Re-Assessment passed after 4 years without Approval of Chief Commissioner or Commissioner of Income Tax is Invalid: Delhi HC [Read Judgment]")
Re-Assessment passed after 4 years without Approval of Chief Commissioner or Commissioner of Income Tax is Invalid: Delhi HC [Read Judgment]
The Delhi High Court recently announced that the re-assessment passed under sections 147/ 148 of the Income Tax Act after 4 years without the approval...
![HC Quashes Re-Assessment since Conditions of s. 151(1) not fulfilled [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Assessment.jpg "HC Quashes Re-Assessment since Conditions of s. 151(1) not fulfilled [Read Judgment]")
![ITAT Quashes Re-Assessment since Service of Notice by Affixture was done at a Wrong Address [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "ITAT Quashes Re-Assessment since Service of Notice by Affixture was done at a Wrong Address [Read Order]")
![Re-Assessment Notice Issued without Application of Mind can’t be cured by invoking Sec 292B: Bombay HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/12/Notice-Taxscan.jpg "Re-Assessment Notice Issued without Application of Mind can’t be cured by invoking Sec 292B: Bombay HC [Read Judgment]")
ITAT Confirms Re-Assessment ‘approved’ by Higher Authority than the Authority Prescribed in Section 151, Refuse to Follow Precedents [Read Order]
In Mayurbhai Mangaldas Patel v. ITO, the ITAT Ahmedabad upheld a re-assessment order under section 147/148 of the Income Tax Act though the same was approved by the Commissioner instead of...
![ITAT Confirms Re-Assessment ‘approved’ by Higher Authority than the Authority Prescribed in Section 151, Refuse to Follow Precedents [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "ITAT Confirms Re-Assessment ‘approved’ by Higher Authority than the Authority Prescribed in Section 151, Refuse to Follow Precedents [Read Order]")
Non-Disposal of Objections by the AO through a Separate Speaking Order would make Re-Assessment Invalid: ITAT [Read Order]
Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently held that re-opening of assessment under section 147/148 of the Income Tax Act, 1961 is invalid when the assessing Officer has not...
![Non-Disposal of Objections by the AO through a Separate Speaking Order would make Re-Assessment Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Assessment-Taxscan.jpg "Non-Disposal of Objections by the AO through a Separate Speaking Order would make Re-Assessment Invalid: ITAT [Read Order]")
Re-Assessment under KVAT Act can’t be made Merely on Ground of Change of Opinion: Kerala HC Accepts Milano’s Plea [Read Judgment]
Justice A.K. Jayashankaran Nambiar of the Kerala High Court, in a recent ruling, held that assessment under section 25(1) of the Kerala Value Added Tax (VAT) Act cannot be made merely on ground of...
![Re-Assessment under KVAT Act can’t be made Merely on Ground of Change of Opinion: Kerala HC Accepts Milano’s Plea [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Kerala-High-Court-Tax-Scan.jpg "Re-Assessment under KVAT Act can’t be made Merely on Ground of Change of Opinion: Kerala HC Accepts Milano’s Plea [Read Judgment]")
Re-Assessment based on Enquiry Conducted on Third Party Opinion and Without Application of Mind of the AO is Invalid: ITAT [Read Order]
Delhi bench of Income Tax Appellate Tribunal (ITAT) has held that the re-opening of assessment under section 147/148 of the Income Tax Act, 1961 cannot be made merely based on enquiry conducted on the...
Re-Assessment can’t be made on the basis of Borrowed Satisfaction of AO who has no Jurisdiction over the Assessee: ITAT [Read Order]
The Income Tax Appellate Tribunal Delhi bench recently ruled that re-assessment under section 147/148 of the Income Tax Act, 1961 cannot be made on the basis of borrowed satisfaction of assessing...
Assessment can’t be Re-Opened merely by Re-Appreciating the Existing Circumstances: Delhi HC quashes demand against Airtel [Read Order]
Re-Assessment under section 147/148 of the Income Tax Act, 1961 cannot be made merely by re-appreciating the existing circumstances, a division bench of the Delhi High Court said while granting relief...
![Assessment can’t be Re-Opened merely by Re-Appreciating the Existing Circumstances: Delhi HC quashes demand against Airtel [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Airtel-Tax-Taxscan.jpg "Assessment can’t be Re-Opened merely by Re-Appreciating the Existing Circumstances: Delhi HC quashes demand against Airtel [Read Order]")
Re-Assessment can’t be made for not replying Enquiry letter issued on AIR basis to verify Source of Investment: ITAT [Read Order]
The Income Tax Appellate Tribunal, Delhi ‘SMC’ bench, New Delhi held that reopening of a case for not replying query notice issued by ITO on AIR basis to verify the source of investment made by the...