Read all Latest Updates on and about Re-Assessment

Begin typing your search above and press return to search.

Home
»
Re-Assessment

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...

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

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 Time-Barred [Read Order]

In a significant ruling, the division bench of the Delhi High Court has upheld the validity of the re-assessment notices issued by the income tax department from 1st April 2021 To 30th June,...

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...

Prev Page Next Page