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![Re-Opening of Assessment Impossible Beyond 4 Years, once Assessment Completed u/s 143(3): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Re-Opening-of-Assessment-Impossible-Assessment-Completed-ITAT-TAXSCAN.jpg "Re-Opening of Assessment Impossible Beyond 4 Years, once Assessment Completed u/s 143(3): ITAT [Read Order]")
Re-Opening of Assessment Impossible Beyond 4 Years, once Assessment Completed u/s 143(3): ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bengaluru, has recently, in an appeal filed before it, held that reopening of assessment is impossible...
![Bringing Evidence on What Basis Income has Escaped and Re-opening of Assessment is Required is Procedural Requirement to Invoke S. 147/148: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Evidence-Income-Re-opening-of-Assessment-Assessment-Procedural-Requirement-Requirement-ITAT-Taxscan-1.jpg "Bringing Evidence on What Basis Income has Escaped and Re-opening of Assessment is Required is Procedural Requirement to Invoke S. 147/148: ITAT [Read Order]")
![Re-opening of Assessment merely on objection of AG without framing Independent Opinion is not Valid: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Re-opening-of-Assessment-Assessment-objection-of-AG-Independent-Opinion-Orissa-High-Court-taxscan.jpg "Re-opening of Assessment merely on objection of AG without framing Independent Opinion is not Valid: Orissa HC [Read Order]")
![Re-Opening of Assessment against ITAT order is not Valid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Re-Opening-of-Assessment-s-not-Valid-ITAT-taxscan.jpg "Re-Opening of Assessment against ITAT order is not Valid: ITAT [Read Order]")
![Addl. Commissioner is not ‘Proper Officer’ for Re-Opening of Assessment after 4 Years: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Addl.-Commissioner-Proper-Officer-Re-Opening-Assessment-ITAT-Taxscan.jpg "Addl. Commissioner is not ‘Proper Officer’ for Re-Opening of Assessment after 4 Years: ITAT [Read Order]")
No Statutory Duty cast upon Legal Heir to inform Death of Assessee to Income Tax Department: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench, while quashing a re-assessment notice under section 148 of the Income Tax Act, 1961, has held that there is no statutory duty upon the legal...
![No Statutory Duty cast upon Legal Heir to inform Death of Assessee to Income Tax Department: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/No-Statutory-Duty-Legal-Heir-Death-of-Assessee-Income-Tax-Department-ITAT-Taxscan.jpg "No Statutory Duty cast upon Legal Heir to inform Death of Assessee to Income Tax Department: ITAT [Read Order]")
![Re-Opening of Assessment without Application of Mind is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/ITAT-Agra-Taxscan.jpg "Re-Opening of Assessment without Application of Mind is Invalid: ITAT [Read Order]")
Assessment can’t be Re-Opened for mere Non-Disclosure of method used for Calculation of Disallowance under Section 14A: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) in The Nainital Bank Ltd. vs. ACIT, held that Assessment can’t be reopened for mere non-disclosure of a method used for calculation of...
![Assessment can’t be Re-Opened for mere Non-Disclosure of method used for Calculation of Disallowance under Section 14A: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Revisional-Assessment-Taxscan.jpg "Assessment can’t be Re-Opened for mere Non-Disclosure of method used for Calculation of Disallowance under Section 14A: ITAT [Read Order]")
![Delhi HC Issues Guidelines for Re-Opening of Assessment under Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Delhi HC Issues Guidelines for Re-Opening of Assessment under Income Tax Act [Read Order]")