![Income Tax Notice sent to Dead Person is Invalid: ITAT quashes Re-Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Income-Tax-Notice-Dead-Person-ITAT-Re-Assessment-Taxscan.jpeg "Income Tax Notice sent to Dead Person is Invalid: ITAT quashes Re-Assessment [Read Order]")
Income Tax Notice sent to Dead Person is Invalid: ITAT quashes Re-Assessment [Read Order]
Re assessment order passed by the Assessing Officer (AO) was quashed by the Income Tax Appellate Tribunal (ITAT), Delhi on the ground that Income Tax...
![Section 148A(c) casts Duty on AO, to consider Reply of Assessee in response to Notice before making an order u/s 148A(d) of Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Section-148Ac-AO-assessee-notice-Act-Delhi-HC-Taxscan.jpeg "Section 148A(c) casts Duty on AO, to consider Reply of Assessee in response to Notice before making an order u/s 148A(d) of Act: Delhi HC [Read Order]")
![ITAT quashes Re-Assessment proceedings opened by AO without Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/ITAT-Re-Assessment-AO-without-Jurisdiction-taxscan.jpeg "ITAT quashes Re-Assessment proceedings opened by AO without Jurisdiction [Read Order]")
![New Provision for Re-Assessment can’t be invoked If Matter falls u/s 153C: Delhi HC quashes S. 148A Notice [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2022/05/Provision-Re-Assessment-Delhi-HC-taxscan.jpeg "New Provision for Re-Assessment can’t be invoked If Matter falls u/s 153C: Delhi HC quashes S. 148A Notice [Read Judgement]")
![Re-Assessment Order passed u/s 148A(d) in Great Haste without granting Reasonable Time to file Reply is Untenable: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/05/Re-Assessment-Great-Haste-Delhi-HC-taxscan.jpeg "Re-Assessment Order passed u/s 148A(d) in Great Haste without granting Reasonable Time to file Reply is Untenable: Delhi HC [Read Judgment]")
Meghalaya HC quashes Re-Assessment on ground of Non-Consideration of Objection filed by Assessee [Read Order]
The Meghalaya High Court has quashed a re-assessment under section 148(d) of the Income Tax Act, 1961 on the ground that the same was passed without considering the reply filed by an assessee to the...
![Meghalaya HC quashes Re-Assessment on ground of Non-Consideration of Objection filed by Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Meghalaya-HC-Re-Assessment-Assessee-taxscan.jpg "Meghalaya HC quashes Re-Assessment on ground of Non-Consideration of Objection filed by Assessee [Read Order]")
Assessee can Challenge Final Order of Re-Assessment but not Interim Rejection of Documents by Adjudicating Authority: Madras HC [Read Order]
The division bench of Madras High Court has held that assessee can challenge final order of re- assessment but not interim rejection of documents by adjudicating authority. The petitioner,...
![Assessee can Challenge Final Order of Re-Assessment but not Interim Rejection of Documents by Adjudicating Authority: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Final-Order-Re-Assessment-Documents-Adjudicating-Authority-Madras-HC-taxscan.jpg "Assessee can Challenge Final Order of Re-Assessment but not Interim Rejection of Documents by Adjudicating Authority: Madras HC [Read Order]")
Re-Assessment: Madras HC quashes Communication rejecting Objections and directs Income Tax Dept to follow Recent SC Ruling [Read Order]
The Madras High Court, on Thursday, quashed a communication issued by the income tax department rejecting the objections raised by the assessee to the re-opening of assessment for want of compliance...
![Re-Assessment: Madras HC quashes Communication rejecting Objections and directs Income Tax Dept to follow Recent SC Ruling [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Re-Assessment-Madras-HC-Communication-Objections-Income-Tax-Dept-SC-Ruling-Taxscan.jpeg "Re-Assessment: Madras HC quashes Communication rejecting Objections and directs Income Tax Dept to follow Recent SC Ruling [Read Order]")
Mere 'Change of Opinion' cannot be a 'Reason to Believe' Escapement of Income to Initiate Re-Assessment: Delhi HC [Read Order]
The division bench of the Delhi High Court while dismissing an appeal by the income tax department, held that mere “change of opinion” cannot be a “reason to believe” that the income is escaped in...
![Mere Change of Opinion cannot be a Reason to Believe Escapement of Income to Initiate Re-Assessment: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Change-of-Opinion-Reason-to-Believe-Escapement-of-Income-Re-Assessment-Delhi-HC-Taxscan.jpeg "Mere Change of Opinion cannot be a Reason to Believe Escapement of Income to Initiate Re-Assessment: Delhi HC [Read Order]")
Income Tax Return not filed after receiving Re-Assessment Notice: ITAT upholds Penalty [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has upheld the penalty order by observing that the income tax return was not filed after receiving the re-assessment notice under section 148...
![Income Tax Return not filed after receiving Re-Assessment Notice: ITAT upholds Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Income-Tax-Return-Re-Assessment-Notice-ITAT-upholds-Penalty-taxscan.jpeg "Income Tax Return not filed after receiving Re-Assessment Notice: ITAT upholds Penalty [Read Order]")
Re-Assessment based on Wrong Assumption and Information from Another Assessing Officer is Invalid: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that the reopening of assessment based on wrong assumption and information received from another assessing officer shall be treated as...
![Re-Assessment based on Wrong Assumption and Information from Another Assessing Officer is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Re-Assessment-Assessing-Officer-ITAT-taxscan.jpeg "Re-Assessment based on Wrong Assumption and Information from Another Assessing Officer is Invalid: ITAT [Read Order]")
Revisional Jurisdiction cannot be invoked If there is No Illegality in Original Re-Assessment: ITAT [Read Order]
While quashing a revisional jurisdiction under section 263 of the Income Tax Act, 1961, the Income Tax Appellate Tribunal (ITAT), Pune bench has held that the same cannot be invoked if there is no...
![Revisional Jurisdiction cannot be invoked If there is No Illegality in Original Re-Assessment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Revisional-Jurisdiction-No-Illegality-Original-Re-Assessment-ITAT-Re-Assessment-Taxscan.jpeg "Revisional Jurisdiction cannot be invoked If there is No Illegality in Original Re-Assessment: ITAT [Read Order]")