![4 days Time to Reply SCN is not Valid as per mandatory Provision under Income Tax Act:Â Kerala HC quashes Reassessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/4-days-Time-Reply-SCN-mandatory-Provision-Income-Tax-Act-Kerala-HC-Reassessment-Order-TAXSCAN.jpg "4 days Time to Reply SCN is not Valid as per mandatory Provision under Income Tax Act:Â Kerala HC quashes Reassessment Order [Read Order]")
4 days Time to Reply SCN is not Valid as per mandatory Provision under Income Tax Act:Â Kerala HC quashes Reassessment Order [Read Order]
In a significant case, the Kerala High Court quashed the reassessment order as the 4 days time allowed to file the reply to the show cause notice...
![Bogus Purchase, Claim of Expense Denied without Corroborative Evidence:Â Delhi HC quashes Reassessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Bogus-Purchase-Claim-of-Expense-Expense-Claim-Corroborative-Evidence-taxscan.jpg "Bogus Purchase, Claim of Expense Denied without Corroborative Evidence:Â Delhi HC quashes Reassessment Order [Read Order]")
![ITAT quashes Reassessment Order passed without fulfillment of criteria u/s 151 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-Reassessment-Order-ITAT-quashes-Reassessment-Order-fulfillment-of-criteria-Income-Tax-Act-Income-Tax-taxscan.jpg "ITAT quashes Reassessment Order passed without fulfillment of criteria u/s 151 of Income Tax Act [Read Order]")
![Failure to Comply with Procedural Safeguards: ITAT quashes Re-Assessment as Null and Void [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Failure-to-Comply-with-Procedural-Safeguards-Procedural-Safeguards-Safeguards-ITAT-Re-Assessment-Re-Assessment-as-Null-and-Void-taxscan.jpg "Failure to Comply with Procedural Safeguards: ITAT quashes Re-Assessment as Null and Void [Read Order]")
![Misinformation regarding PAN number Provided to AO triggers Reassessment Proceedings: Delhi HC sets aside Reassessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/PAN-number-Misinformation-AO-triggers-Reassessment-Proceedings-AO-Reassessment-Proceedings-Delhi-HC-sets-aside-Reassessment-Order-Reassessment-Order-Delhi-High-Court-taxscan.jpg "Misinformation regarding PAN number Provided to AO triggers Reassessment Proceedings: Delhi HC sets aside Reassessment Order [Read Order]")
Reassessment Order passed without considering Rectification made on TDS Return: Delhi HC Sets aside Order [Read Order]
The Delhi High Court set aside the reassessment order passed without considering rectification made on Tax Deducted at Source (TDS) return. Siemens Industry Software, the petitioner’s grievance is...
![Reassessment Order passed without considering Rectification made on TDS Return: Delhi HC Sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Reassessment-Order-Rectification-TDS-Return-TDS-Delhi-HC-Sets-aside-Order-Delhi-High-Court-taxscan.jpg "Reassessment Order passed without considering Rectification made on TDS Return: Delhi HC Sets aside Order [Read Order]")
Issue of Notice u/s 143(2) of Income Tax Act is mandatory requirement for framing Reassessment order, not curable as per S.292BB Act : ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench ruled that issue of notice under Section 143(2) of Income Tax Act, 1961 is mandatory requirement for framing reassessment order. Therefore which...
![Issue of Notice u/s 143(2) of Income Tax Act is mandatory requirement for framing Reassessment order, not curable as per S.292BB Act : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Issue-of-Notice-Income-Tax-Act-is-mandatory-requirement-for-framing-reassessment-order-ITAT-TAXSCAN.jpg "Issue of Notice u/s 143(2) of Income Tax Act is mandatory requirement for framing Reassessment order, not curable as per S.292BB Act : ITAT [Read Order]")
Reassessment Proceedings Initiated on Recovery of Tax Share Premium of Rs 679.32 Crores without any Tangible Material to Prove Income Escapement: Bombay HC Quashes Reassessment Order
In a significant case, the Bombay High Court has quashed the reassessment proceedings initiated to recover the tax share premium of Rs. 679 crores without any reason on tangible material to prove...
No reason for the delay to dispose of 4 and a half-year-old Appeal: Delhi HC directs Income Tax Dept to dispose of within 3 months [Read Order]
A Division Bench of Justice Rajiv Shakdher and Justice Girish Kathpalia of Delhi High Court directed the authorities to dispose of the 4 and half years pending appeal within 3 months. The core...
![No reason for the delay to dispose of 4 and a half-year-old Appeal: Delhi HC directs Income Tax Dept to dispose of within 3 months [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Delay-Dispose-Pending-Appeal-Delhi-High-Court-Income-Tax-Dept-Income-Tax-Taxscan.jpg "No reason for the delay to dispose of 4 and a half-year-old Appeal: Delhi HC directs Income Tax Dept to dispose of within 3 months [Read Order]")
Approval of Reassessment Order by JCIT without Recording Reasons: ITAT invalidates Income Tax Notice and Reassessment Proceedings [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) recently invalidated the Income Tax Notice under Section 148 and the reassessment proceedings due to non-compliance with Section 151 of...
![Approval of Reassessment Order by JCIT without Recording Reasons: ITAT invalidates Income Tax Notice and Reassessment Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Approval-of-Reassessment-Order-Reassessment-Order-JCIT-ITAT-invalidates-Income-Tax-Notice-ITAT-Income-Tax-Notice-Income-Tax-Notice-Reassessment-Proceedings-Taxscan.jpg "Approval of Reassessment Order by JCIT without Recording Reasons: ITAT invalidates Income Tax Notice and Reassessment Proceedings [Read Order]")
Limitation Period u/s 263(2) of Income Tax Act begins from date of Original Assessment Order not from Reassessment Order: ITAT quashes Revision Order
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently held that the limitation period under section 263(2) of Income Tax Act, 1961 begins from the date of original assessment order not...
Legal Prerequisite for Reopening Beyond 4 years u/s 147 not Fulfilled: ITAT sets aside Reassessment Orders [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has recently in an appeal filed before it, on finding that the legal prerequisite for reopening beyond 4 years under section 147 was not...
![Legal Prerequisite for Reopening Beyond 4 years u/s 147 not Fulfilled: ITAT sets aside Reassessment Orders [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Legal-Prerequisite-ITAT-Reassessment-Orders-taxscan.jpg "Legal Prerequisite for Reopening Beyond 4 years u/s 147 not Fulfilled: ITAT sets aside Reassessment Orders [Read Order]")