![Order Passed u/s 147 r.w.s 143(3) under Reassessment Proceedings Initiated before Search and Seizure is Void Ab Initio: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Order-Reassessment-Proceedings-Reassessment-Proceedings-Initiated-before-Search-and-Seizure-is-Void-Ab-Initio-Search-and-Seizure-ITAT-Taxscan.jpg "Order Passed u/s 147 r.w.s 143(3) under Reassessment Proceedings Initiated before Search and Seizure is Void Ab Initio: ITAT [Read Order]")
Order Passed u/s 147 r.w.s 143(3) under Reassessment Proceedings Initiated before Search and Seizure is Void Ab Initio: ITAT [Read Order]
The Indore Bench of Income Tax Appellate Tribunal (ITAT) has held that the order passed under Section 147 read with Section 143(3) of the Income Tax...
![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]")
![No failure to provide Material Facts: ITAT sets aside Reassessment Proceedings initiated after Expiry of 4 Years [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-failure-to-provide-Material-Facts-Material-Facts-ITAT-sets-aside-Reassessment-Proceedings-Reassessment-Proceedings-ITAT-Income-Tax-Reassessment-taxscan.jpg "No failure to provide Material Facts: ITAT sets aside Reassessment Proceedings initiated after Expiry of 4 Years [Read Order]")
![Taxpayers Beware: Income Tax Dept to Initiate Reassessment Proceedings in matters involving High-Risk and High-Risk Non-PAN Transactions [Read Instruction]](https://www.taxscan.in/wp-content/uploads/2023/02/Taxpayers-Income-Tax-Dept-Income-Tax-Income-Reassessment-Reassessment-Proceedings-High-Risk-Transaction-Non-PAN-Transactions-taxscan.jpg "Taxpayers Beware: Income Tax Dept to Initiate Reassessment Proceedings in matters involving High-Risk and High-Risk Non-PAN Transactions [Read Instruction]")
Failure to Get Sanction u/s 151(ii) from PCIT for Reopening of Assessment beyond 3 years will Invalidate Reassessment Proceedings: Bombay HC [Read Order]
The Bombay High Court ( HC ) in its recent judgment has held that failure to get Sanction under section 151(ii) of the Income Tax Act, 1961 from PCIT for reopening of assessment beyond 3 years will...
![Failure to Get Sanction u/s 151(ii) from PCIT for Reopening of Assessment beyond 3 years will Invalidate Reassessment Proceedings: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Sanction-PCIT-Reopening-of-Assessment-Assessment-Reassessment-Proceedings-Bombay-High-Court-Taxscan.jpg "Failure to Get Sanction u/s 151(ii) from PCIT for Reopening of Assessment beyond 3 years will Invalidate Reassessment Proceedings: Bombay HC [Read Order]")
![Income Tax Notice Against Dead Person is Invalid: Bombay HC Quashes Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Income-Tax-Notice-Dead-Person-Bombay-High-Court-Proceedings-Taxscan.jpg "Income Tax Notice Against Dead Person is Invalid: Bombay HC Quashes Proceedings [Read Order]")
Natural Justice Principles not violated: Kerala HC dismisses Writ for quashing reopening Assessment [Read Order]
The Kerala High Court has recently dismissed a writ petition filed by M/s Viswabharathi Medicals on ground of violation of natural justice principles, on observing the contrary. The petitioner had...
![Natural Justice Principles not violated: Kerala HC dismisses Writ for quashing reopening Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Natural-Justice-Principles-not-violated-Kerala-HC-dismisses-Writ-for-quashing-reopening-Assessment-TAXSCAN.jpg "Natural Justice Principles not violated: Kerala HC dismisses Writ for quashing reopening Assessment [Read Order]")
No materials Which Show Reassessment Proceedings as Arbitrary, can't invoke Writ Jurisdiction: Delhi HC [Read Order]
The Delhi Bench High Court (HC)has held that the writ jurisdiction of the court cannot be invoked when there are no materials which show reassessment proceedings as arbitrary. Mr. Ajay Gupta, who...
![No materials Which Show Reassessment Proceedings as Arbitrary, cant invoke Writ Jurisdiction: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/materials-Which-Show-Reassessment-Proceedings-as-Arbitrary-Writ-Jurisdiction-Delhi-HC-TAXSCAN.jpg "No materials Which Show Reassessment Proceedings as Arbitrary, cant invoke Writ Jurisdiction: Delhi HC [Read Order]")
CBDT notifies Rules for E-Filing of Income Tax Return by Successor Entity to a Business Reorganization in Form ITR-A [Read Notification]
The Central Board of Direct Taxes (CBDT) has notified the amended rules to insert new provision Rule 12AD for the return of income filed by a successor entity to a business reorganization in Form...
![CBDT notifies Rules for E-Filing of Income Tax Return by Successor Entity to a Business Reorganization in Form ITR-A [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/09/CBDT-E-filing-Income-Tax-Return-Business-Reorganization-ITR-A-taxscan.jpg "CBDT notifies Rules for E-Filing of Income Tax Return by Successor Entity to a Business Reorganization in Form ITR-A [Read Notification]")
Madras HC Invalidates Continuation of Reassessment Proceedings for Want of Fresh Notice [Read Order]
The division bench of Madras High Court presided by Mr. Justice R. Mahadevan and Mr. Justice J.Sathya Narayana Prasad has invalidated the continuation of reassessment proceedings for want of fresh...
![Madras HC Invalidates Continuation of Reassessment Proceedings for Want of Fresh Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Madras-High-Court-Reassessment-Fresh-Notice-Taxscan.jpeg "Madras HC Invalidates Continuation of Reassessment Proceedings for Want of Fresh Notice [Read Order]")
Rajasthan High Court quashes Reassessment Notice issued under Income Tax Act after April 01, 2021 [Read Judgment]
The Rajasthan High Court quashed the Reassessment Notice issued under Income Tax Act after April 01, 2021. A batch of petitions was filed assailing issuance of the reassessment notice...
![Rajasthan High Court quashes Reassessment Notice issued under Income Tax Act after April 01, 2021 [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/12/Rajasthan-High-court-Reassessment-Notice-Income-Tax-Act-Taxscan.jpg "Rajasthan High Court quashes Reassessment Notice issued under Income Tax Act after April 01, 2021 [Read Judgment]")