![Time-barred Re-Assessment Proceedings: Delhi HC issues notice for Re-examination [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/TIME-B2-1.jpg "Time-barred Re-Assessment Proceedings: Delhi HC issues notice for Re-examination [Read Order]")
Time-barred Re-Assessment Proceedings: Delhi HC issues notice for Re-examination [Read Order]
The Delhi High Court issued the notice for re-examination since the reassessment was time-barred. The principal allegation levelled against Mukesh...
![ITAT Invalidates Reassessment as Notice u/s 143(2) Not Issued Within Time Limit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-Invalidates-Reassessment-Notice-Reassessment-taxscan.jpg "ITAT Invalidates Reassessment as Notice u/s 143(2) Not Issued Within Time Limit [Read Order]")
![Re-Assessment u/s 147 of Income Tax Act cannot be invoked to make Protective Addition: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Re-Assessment-Income-Tax-Act-Income-Tax-Protective-Addition-ITAT-taxscan.jpg "Re-Assessment u/s 147 of Income Tax Act cannot be invoked to make Protective Addition: ITAT [Read Order]")
![Re-Assessment based on ground of Mere Change of Opinion Not Permitted under Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Re-Assessment-Mere-Law-ITAT-TAXSCAN.jpg "Re-Assessment based on ground of Mere Change of Opinion Not Permitted under Law: ITAT [Read Order]")
Usurping Jurisdiction Not a Mere Technical Defect Curable u/s 292B of Income Tax Act: ITAT Quashes Re-Assessment [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT)has quashed the re assessment holding that usurping jurisdiction could not be a mere technical defect curable under Section 292B of the Income...
![Usurping Jurisdiction Not a Mere Technical Defect Curable u/s 292B of Income Tax Act: ITAT Quashes Re-Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Usurping-Jurisdiction-Mere-Technical-Defect-Curable-us-292B-Income-Tax-Act-ITAT-Re-Assessment-Taxscan.jpg "Usurping Jurisdiction Not a Mere Technical Defect Curable u/s 292B of Income Tax Act: ITAT Quashes Re-Assessment [Read Order]")
![ITAT Quashes Re-Assessment Order against BSNL [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/ITAT-Re-Assessment-BSNL-Re-Assessment-Order-Income-Tax-Tax-Taxscan.jpg "ITAT Quashes Re-Assessment Order against BSNL [Read Order]")
Defect of Issue of S. 143(2) Notice Prior to Conclusion of Re-Assessment Proceedings Not Curable Invoking S. 292BB: ITAT [Read Order]
The Delhi Income Tax Appellate Tribunal (ITAT) has recently held that the defect of issue of section 143(2) notice prior to conclusion of reassessment proceedings is not curable for invoking section...
![Defect of Issue of S. 143(2) Notice Prior to Conclusion of Re-Assessment Proceedings Not Curable Invoking S. 292BB: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Defect-of-Issue-of-S.-1432-Notice-Re-Assessment-Proceedings-S.-292BB-ITAT-Taxscan.jpg "Defect of Issue of S. 143(2) Notice Prior to Conclusion of Re-Assessment Proceedings Not Curable Invoking S. 292BB: ITAT [Read Order]")
Re-Assessment without Formation of Belief of Escapement of Income based on Incorrect Facts is Invalid: ITAT [Read Order]
The Ahmedabad Income Tax Appellate Authority ( ITAT ) has recently held that re-assessment of returns without the formation of belief of escapement of income based on incorrect facts is invalid. ...
![Re-Assessment without Formation of Belief of Escapement of Income based on Incorrect Facts is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Re-Assessment-Escapement-of-Income-Income-Incorrect-Facts-ITAT-Taxscan.jpg "Re-Assessment without Formation of Belief of Escapement of Income based on Incorrect Facts is Invalid: ITAT [Read Order]")
Sanction by PCIT for Re-Assessment u/s 147 was Mechanical Approval without Application of Mind: ITAT directs Re-Adjudication [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal (ITAT) has re-adjudication observing that the sanction by Principal Commissioner of Income Tax (PCIT) for the reassessment under Section 147 of...
![Sanction by PCIT for Re-Assessment u/s 147 was Mechanical Approval without Application of Mind: ITAT directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/PCIT-Re-Assessment-Mechanical-Approval-ITAT-Re-Adjudication-Income-Tax-taxscan.jpg "Sanction by PCIT for Re-Assessment u/s 147 was Mechanical Approval without Application of Mind: ITAT directs Re-Adjudication [Read Order]")
Filing of Fresh ITR Not Necessary If Assessee feels that Earlier Return should be Considered for Re-Assessment: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has held that the filing of a fresh Income Tax Return was not necessary if the assessee felt that the earlier return should be considered for...
![Filing of Fresh ITR Not Necessary If Assessee feels that Earlier Return should be Considered for Re-Assessment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/ITR-Assessee-Return-Re-Assessment-ITAT-Taxscan.jpg "Filing of Fresh ITR Not Necessary If Assessee feels that Earlier Return should be Considered for Re-Assessment: ITAT [Read Order]")