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Change of Opinion does not constitute Reason to Believe to initiate Re-Assessment: Bombay HC [Read Order]

Change of Opinion does not constitute 'Reason to Believe' to initiate Re-Assessment: Bombay HC [Read...

Taxscan Team
Re-Assessment Proceedings without Notice u/s 148 is Invalid: Calcutta HC [Read Order]

Re-Assessment Proceedings without Notice u/s 148 is Invalid: Calcutta HC [Read Order]

Taxscan Team
Calcutta HC quashes Re-Assessment for want of Sec 148A Notice: Imposes Rs. 5000 Cost on Assessee [Read Order]

Calcutta HC quashes Re-Assessment for want of Sec 148A Notice: Imposes Rs. 5000 Cost on Assessee...

Taxscan Team
Delhi HC stays Re-Assessment Proceedings against BHEL [Read Order]

Delhi HC stays Re-Assessment Proceedings against BHEL [Read Order]

Taxscan Team

Income Tax Notice challenged after 10 Months: Calcutta HC imposes Rs. 5000 on Assessee [Read Order]

The Calcutta High Court has imposed a cost of Rs. 5,000 on the assessee for challenging a re-assessment notice issued under section 148/147 of the Income Tax Act, 1961 after a delay of ten months...

Income Tax Notice challenged after 10 Months: Calcutta HC imposes Rs. 5000 on Assessee [Read Order]
Taxscan Team

Data retrieved from Pen Drive can’t be sole Evidence for Re-Assessment without Certificate of Person-in-Possession as per Evidence Act: ITAT [Read Order]

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that the data retrieved from the pen drive seized during the search cannot be a sole basis for re-assessment under section...

Data retrieved from Pen Drive can’t be sole Evidence for Re-Assessment without Certificate of Person-in-Possession as per Evidence Act: ITAT [Read Order]
Taxscan Team

Re-Assessment can be initiated on Disclosure of Bogus Purchase Bills: Chhattisgarh HC [Read Order]

The Chhattisgarh High Court has held that the reassessment proceedings by invoking Sections 148/147 of the Income Tax Act are valid on the grounds of disclosure of bogus purchase bills. The...

Re-Assessment can be initiated on Disclosure of Bogus Purchase Bills: Chhattisgarh HC [Read Order]
Taxscan Team

Re-Assessment at the behest of Audit Party is Invalid: Bombay High Court [Read Order]

A division bench of the Bombay High Court has held that the re-assessment under section 147 of the Income Tax Act, 1961 is bad in law since the same was at the behest of audit party. Petitioner is...

Re-Assessment at the behest of Audit Party is Invalid: Bombay High Court [Read Order]
Taxscan Team

Contradiction in Dept’s Reason for Re-Assessment: Delhi HC quashes Orders against Vodafone Luxembourg [Read Order]

A division bench of the Delhi High Court has quashed the re-assessment proceedings against Vodafone Luxembourg 5 S A R L by noting that there is a contradiction in reasons stated by the Revenue in...

Contradiction in Dept’s Reason for Re-Assessment: Delhi HC quashes Orders against Vodafone Luxembourg [Read Order]
Taxscan Team

Reasons mentioned in Notice for Re-Assessment cannot be Improved Later: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that the reasons mentioned in the re-assessment notice under section 148 of the Income Tax Act, 1961 cannot be improved later. The...

Reasons mentioned in Notice for Re-Assessment cannot be Improved Later: ITAT [Read Order]
Taxscan Team

Calcutta HC quashes Re-Assessment passed without Application of Mind [Read Order]

The Calcutta High Court has held that the re-assessment passed under section 148 of the Income Tax Act, 1961 without the application of mind is not sustainable under the law. The petitioner,...

Calcutta HC quashes Re-Assessment passed without Application of Mind [Read Order]
Taxscan Team

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