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Re-Assessment

Delhi HC quashes Re-Assessment u/s 148A(d) for want of Details of 'Information' [Read Order]

Taxscan Team

A division bench of the Delhi High Court has held that re-assessment under section 148A(d) of the Income Tax Act, 1961 since the Assessing Officer...

Statutory Benefit of Capital Gain Exemption cannot be denied for Mere Inclusion of Wife’s Name on...

Reopening of Assessment not to be made on Mere Change of Opinion: ITAT [Read Order]

Re-Assessment can’t be initiated against Dead Person is Invalid: Bombay HC [Read Order]

Delhi HC upholds Re-Assessment Notices Issued from 1st April 2021 To 30th June, 2021 as Not...

Re-Assessment proceedings initiated beyond the Limitation Period are not sustainable: Calcutta HC [Read Order]

The Calcutta High Court held that the reassessment proceedings initiated beyond the limitation period are not sustainable. The petitioner, SS Commotrade Private Limited challenged the order dated...

Income Tax Re-Assessment without communicating reason is Invalid: ITAT [Read Order]

Income tax re-assessment order passed without communicating the reason for re-assessment is invalid has been held by the Jaipur Bench of the Income Tax Appellate Tribunal (ITAT). The assessee...

Re-Assessment based on Lack of Reconciliation b/w ITR & GSTR: Delhi HC quashes Notice alleging Bogus Purchase from GST Non-Filers [Read Order]

In a significant ruling delivered on Monday, the Delhi High Court has quashed a re-assessment notice under section 148A/148A(d) of the Income Tax Act, 1961 issued on the basis of reconciliation...

Re-Assessment Proceedings against Amalgamated Company: Delhi HC refuses to Quash Proceedings [Read Order]

In a recent ruling, a division bench of the Delhi High Court has refused to quash the re-assessment proceedings against an amalgamated company and asked the latter to co-operate with the proceedings....

Income Tax Notice against Dead Person is Invalid: Delhi HC quashes Re-Assessment [Read Order]

The Delhi High Court has quashed a re-assessment notice under section 148 of the Income Tax Act, 1961 observing that the same was issued to a dead person. The Petitioner, Davinder Singh Thapar L/H...

Re-Assessment based on Materials already available during Regular Assessment is Mere 'Change of Opinion': Calcutta HC [Read Order]

While quashing the re-assessment proceedings, the Calcutta High Court has held that the re-assessment under the provisions of the Income Tax Act, 1961 based on the materials already available with...

Re-Assessment cannot be made without Fresh Information regarding Escapement of Income: ITAT [Read Order]

Re-Assessment cannot be made without fresh information regarding Escapement of Income so was held by Income Tax Appellate Tribunal (ITAT), Mumbai. The assessee, Bombay Real Estate Development Co....

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