![Re-Assessment cannot be made in a Casual and Whimsical Manner: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Re-Assessment-ITAT-Whimsical-Manner-Taxscan.jpg "Re-Assessment cannot be made in a Casual and Whimsical Manner: ITAT [Read Order]")
Re-Assessment cannot be made in a Casual and Whimsical Manner: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that the re-assesment order cannot be made in a casual and whimsical manner under...
![Re-Assessment based on Incorrect and Irrelevant Facts is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Re-Assessment-Incorrect-and-Irrelevant-Facts-ITAT.jpeg "Re-Assessment based on Incorrect and Irrelevant Facts is Invalid: ITAT [Read Order]")
![Reassessment shall be Conducted by Same Officer or his Successor who Conducted Assessment: Gujarat HC quashes Reassessment Initiated by DRI [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Reassessment-Officer-Successor-Assessment-Gujarat-HC-Reassessment-Initiated-DRI-Taxscan.jpg "Reassessment shall be Conducted by Same Officer or his Successor who Conducted Assessment: Gujarat HC quashes Reassessment Initiated by DRI [Read Order]")
![Framing of Reassessment u/s 147 of Income Tax Act against Non-Existing Entity is void ab-initio: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Framing-Reassessment-Income-Tax-Act-non-existing-entity-void-ab-initio-ITAT-Taxscan.jpg "Framing of Reassessment u/s 147 of Income Tax Act against Non-Existing Entity is void ab-initio: ITAT [Read Order]")
![Bombay High Court quashes Re-Assessment Notices issued on or after 1st April 2021 [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/03/Re-Assessment-Notices-Bombay-High-court.jpeg "Bombay High Court quashes Re-Assessment Notices issued on or after 1st April 2021 [Read Judgment]")
Re-Assessment solely based on Information from Investigation Wing is Invalid without Independent Inquiry by AO: ITAT [Read Order]
The Delhi bench of the ITAT comprising Shri R. K. Panda, Accountant Member and Shri N. K. Choudhry, Judicial Member has held that the re-assessment under section 147 and 148 of the Income Tax Act,...
![Re-Assessment solely based on Information from Investigation Wing is Invalid without Independent Inquiry by AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Re-Assessment-Information-Investigation-Wing-Independent-Inquiry-Assessing-Officer-ITAT-Taxscan.jpeg "Re-Assessment solely based on Information from Investigation Wing is Invalid without Independent Inquiry by AO: ITAT [Read Order]")
Relief to Vodafone Idea: Mere change of Opinion of the AO can’t be reason to Reopen Assessment, rules Bombay HC [Read Order]
In a major relief to the Vodafone Idea, the Bombay High Court held that mere change of Opinion of the AO cannot be reason to reopen Assessment. The Petitioner, Vodafone Idea Ltd. has issued the...
![Relief to Vodafone Idea: Mere change of Opinion of the AO can’t be reason to Reopen Assessment, rules Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Relief-Vodafone-Idea-AO-Reopen-Assessment-Bombay-HC-Taxscan.jpg "Relief to Vodafone Idea: Mere change of Opinion of the AO can’t be reason to Reopen Assessment, rules Bombay HC [Read Order]")
Relief to Skoda Auto Volkswagen: Bombay HC quashes Reassessment Notice on account of Change of Opinion of AO [Read Order]
In a major relief to the Skoda Auto Volkswagen, the Bombay High Court quashed the reassessment notice on account of change of opinion of AO. The Petitioner had received a notice under Section 148...
![Relief to Skoda Auto Volkswagen: Bombay HC quashes Reassessment Notice on account of Change of Opinion of AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Skoda-Auto-Volkswagen-Bombay-High-Court-Reassessment-notice-AO-taxscan.jpeg "Relief to Skoda Auto Volkswagen: Bombay HC quashes Reassessment Notice on account of Change of Opinion of AO [Read Order]")
Madras HC upholds Reassessment Proceedings as Assessee failed to make Full, True Disclosure of all material facts during Original Assessment
The Madras High Court upheld the reassessment proceedings as assessee failed to make full and true disclosure of all material facts during original assessment. The assessee, M/s. Thirveni...
Notice for Assessment or Reassessment Valid without following section 148A procedure due to COVID-19 Lockdown: Chhattisgarh HC [Read Order]
The Chhattisgarh High Court while presiding over 4 petitions upheld the validity of the section 148 notices issued between March 1, 2021, to June 30, 2021 without following section 148A procedure due...
![Notice for Assessment or Reassessment Valid without following section 148A procedure due to COVID-19 Lockdown: Chhattisgarh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/Notice-Assessment-Reassessment-Chhattisgarh-High-Court-Taxscan.jpg "Notice for Assessment or Reassessment Valid without following section 148A procedure due to COVID-19 Lockdown: Chhattisgarh HC [Read Order]")
Orissa High Court stays Income Tax Reassessment proceeding initiated after 1st April 2021 under Old Provision [Read Order]
The Orissa High Court while issuing the notice to the Income Tax Department stayed the reassessment proceeding initiated after 1st April 2021 under the old provision. Mr. P.K. Harichandan, the...
![Orissa High Court stays Income Tax Reassessment proceeding initiated after 1st April 2021 under Old Provision [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Orissa-High-Court-reassessment-proceeding-old-provision-Taxscan.jpeg "Orissa High Court stays Income Tax Reassessment proceeding initiated after 1st April 2021 under Old Provision [Read Order]")
![Multiplicity of Errors in Reasons Make Reassessment Void: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Reopening-assessment-Section-148-Mind-is-bad-in-law-ITAT-taxscan.jpg "Multiplicity of Errors in Reasons Make Reassessment Void: ITAT [Read Order]")