![Reassessment made without serving Notice u/s 148 is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Reassessment-notice-ITAT-taxscan.jpeg "Reassessment made without serving Notice u/s 148 is Invalid: ITAT [Read Order]")
Reassessment made without serving Notice u/s 148 is Invalid: ITAT [Read Order]
In a significant ruling, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that reassessment made without serving notice u/s 148...
![Relief to Indian Red Cross: ITAT sets aside Addition by AO during re-assessment proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Indian-Red-Cross-ITAT-AO-re-assessment-taxscan.jpeg "Relief to Indian Red Cross: ITAT sets aside Addition by AO during re-assessment proceedings [Read Order]")
![ITAT quashes Reassessment Order based on invalid Re-Assessment Notice issued without Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/ITAT-invalid-re-assessment-Jurisdiction-taxscan.jpeg "ITAT quashes Reassessment Order based on invalid Re-Assessment Notice issued without Jurisdiction [Read Order]")
![Petitioner should be provided Adequate Opportunity to put forth defence before initiating Reassessment: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Petitioner-adequate-opportunity-reassessment-Delhi-HC-Taxscan.jpg "Petitioner should be provided Adequate Opportunity to put forth defence before initiating Reassessment: Delhi HC [Read Order]")
![Re-Assessment Order passed without allowing Assessee to file Objection is Invalid: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Re-Assessment-Order-Assessee-file-Objection-Delhi-High-Court-Taxscan.jpeg "Re-Assessment Order passed without allowing Assessee to file Objection is Invalid: Delhi HC [Read Order]")
![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 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]
The Gujarat High Court has held that reassessment shall be conducted by same officer or his successor who conducted assessment and quashed the reassessment initiated by Directorate of Revenue...
![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]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT), has held that the re-assessment under section 147 read with section 143(3) of the Income Tax Act, 1961 is not sustainable in the eye of...
![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]")