![Initiation of Re-Assessment Against Vodafone for Non-payment of TDS on Sale of Bharti Airtels Shares: Delhi HC directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Re-Assessment-Vodafone-TDS-Bharti-Airtels-Delhi-HC-Re-Adjudication-TAXSCAN.jpg "Initiation of Re-Assessment Against Vodafone for Non-payment of TDS on Sale of Bharti Airtels Shares: Delhi HC directs Re-Adjudication [Read Order]")
Initiation of Re-Assessment Against Vodafone for Non-payment of TDS on Sale of Bharti Airtel's Shares: Delhi HC directs Re-Adjudication [Read Order]
In Writ Petition before the Delhi High Court (HC) directs to re-adjudicate the proceedings against the Vodafone Mauritius for non-payment of Tax...
![Re-Assessment without Considering Objections of Assessee and Opportunity for Personal Hearing Not Provided: Orissa HC Quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Re-Assessment-Assessee-Opportunity-Orissa-HC-TAXSCAN.jpg "Re-Assessment without Considering Objections of Assessee and Opportunity for Personal Hearing Not Provided: Orissa HC Quashes Order [Read Order]")
![Re-Assessment cannot be based on Mere Change of Opinion: Telangana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Re-Assessment-Telangana-High-Court-Change-taxscan.jpg "Re-Assessment cannot be based on Mere Change of Opinion: Telangana HC [Read Order]")
![Initiation of Re-assessment proceeding beyond six years is barred by Limitation, not valid: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Initiation-of-Re-assessment-proceeding-beyond-barred-by-Limitation-not-valid-Calcutta-HC-TAXSCAN.jpg "Initiation of Re-assessment proceeding beyond six years is barred by Limitation, not valid: Calcutta HC [Read Order]")
![Absence of Valid Reasons and Tangible Materials: ITAT quashes Re-Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-Tangible-Materials-ITAT-Re-Assessment-taxscan.jpg "Absence of Valid Reasons and Tangible Materials: ITAT quashes Re-Assessment [Read Order]")
Petition to Quash Re-Assessment against Struck-Off Company cannot be Entertained after Restoration by MCA: Delhi HC imposes Cost of Rs. 50,000 [Read Order]
A division bench of the Delhi High Court has imposed a cost of Rs. 50,000 against the assessee for filing petition seeking to nullify the re-assessment under section 148 of the Income Tax Act, 1961...
![Petition to Quash Re-Assessment against Struck-Off Company cannot be Entertained after Restoration by MCA: Delhi HC imposes Cost of Rs. 50,000 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Petition-to-Quash-Re-Assessment-against-Struck-Off-Company-cannot-be-Entertained-after-Restoration-by-MCA-Delhi-HC-TAXSCAN.jpg "Petition to Quash Re-Assessment against Struck-Off Company cannot be Entertained after Restoration by MCA: Delhi HC imposes Cost of Rs. 50,000 [Read Order]")
Non specification on primary facts to be disclosed: ITAT invalidates Re opening of Re-assessment u/s 147 [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), New Delhi invalidated re opening of re assessment under Section 147 of the Income Tax Act, 1961 as there was Non specification on primary facts to be...
![Non specification on primary facts to be disclosed: ITAT invalidates Re opening of Re-assessment u/s 147 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/primary-facts-ITAT-Re-assessment-taxscan.jpg "Non specification on primary facts to be disclosed: ITAT invalidates Re opening of Re-assessment u/s 147 [Read Order]")
![Relief to IBIBO: Delhi HC stays Re-Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/IBIBO-Delhi-HC-Re-Assessment-Order-TAXSCAN.jpg "Relief to IBIBO: Delhi HC stays Re-Assessment Order [Read Order]")
Re-assessment based on error committed by AO not permissible when Income Tax deduction allowed after verification: Delhi HC [Read Order]
The Delhi High Court has held that re-assessment based on an error committed by the Assessing Officer( AO) is not permissible when Income Tax deduction is allowed after verification. Deepak...
![Re-assessment based on error committed by AO not permissible when Income Tax deduction allowed after verification: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Re-assessment-AO-Income-Tax-deduction-Delhi-HC-taxscan.jpg "Re-assessment based on error committed by AO not permissible when Income Tax deduction allowed after verification: Delhi HC [Read Order]")
No Material to Form ‘Reason to Believe’: ITAT quashes Re-Assessment against Oracle for Assessing Royalty from Global Deals [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has recently, while deciding the appeals filed before it, held that when there is no material to form ‘reason to believe’, re-assessment...
![No Material to Form ‘Reason to Believe’: ITAT quashes Re-Assessment against Oracle for Assessing Royalty from Global Deals [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/ITAT-Re-Assessment-Royalty-taxscan.jpg "No Material to Form ‘Reason to Believe’: ITAT quashes Re-Assessment against Oracle for Assessing Royalty from Global Deals [Read Order]")
Re-Assessment proceeding under section 147 is Invalid In absence of valid Service of Notice: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT)has held that the re-assessment proceeding under section 147 is invalid in absence of valid service of notice. Smt. Shashi Kanta, the...
![Re-Assessment proceeding under section 147 is Invalid In absence of valid Service of Notice: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Re-Assessment-proceeding-service-of-notice-ITAT-taxscan.jpeg "Re-Assessment proceeding under section 147 is Invalid In absence of valid Service of Notice: ITAT [Read Order]")
Income Tax: Sufficiency or Adequacy of Reasons for Re-Assessment cannot be decided through Writ Petition, rules Telangana HC [Read Order]
A division bench of the Telangana High Court has held that the sufficiency or adequacy of reasons for re-assessment under section 148 of the Income Tax Act, 1961 cannot be decided by invoking writ...
![Income Tax: Sufficiency or Adequacy of Reasons for Re-Assessment cannot be decided through Writ Petition, rules Telangana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Tax-Re-Assessment-Writ-Petition-Telangana-HC-taxscan.jpeg "Income Tax: Sufficiency or Adequacy of Reasons for Re-Assessment cannot be decided through Writ Petition, rules Telangana HC [Read Order]")