![Failure to opportunity for personal hearing is violation of principle of natural justice:Â Kerala HC sets aside assessment order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Kerala-High-Court-Assessment-order-Principle-of-natural-justice-Personal-hearing-Violation-of-natural-justice-taxscan.jpg "Failure to opportunity for personal hearing is violation of principle of natural justice:Â Kerala HC sets aside assessment order [Read Order]")
Failure to opportunity for personal hearing is violation of principle of natural justice:Â Kerala HC sets aside assessment order [Read Order]
The Kerala High Court has set aside an assessment order, citing that the failure to provide an opportunity for a personal hearing constitutes a...
![Tax evasion by way of Colourable Devices and Sham Transaction to defraud Department: ITAT dismisses assessee appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Tax-evasion-Colourable-Devices-Sham-Transaction-defraud-Department-ITAT-dismisses-assessee-appeal-taxscan.jpg "Tax evasion by way of Colourable Devices and Sham Transaction to defraud Department: ITAT dismisses assessee appeal [Read Order]")
![Sale of Share was Substantiated with Documentary Evidence, Addition of Capital Gain As Unexplained Income is not Valid: Bombay HC upholds Order of ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Sale-of-Share-was-Substantiated-with-Documentary-Evidence-Sale-of-Share-Documentary-Evidence-Capital-Gain-Unexplained-Income-Bombay-HC-upholds-Order-of-ITAT-taxscan.jpg "Sale of Share was Substantiated with Documentary Evidence, Addition of Capital Gain As Unexplained Income is not Valid: Bombay HC upholds Order of ITAT [Read Order]")
![No Reassessment u/s 147 of IT Act can be made based on a change of opinion: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Reassessment-IT-Act-ITAT-No-Reassessment-taxscan.jpg "No Reassessment u/s 147 of IT Act can be made based on a change of opinion: ITAT [Read Order]")
![Re-Assessment without Formation of Belief of Escapement of Income based on Incorrect Facts is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Re-Assessment-Escapement-of-Income-Income-Incorrect-Facts-ITAT-Taxscan.jpg "Re-Assessment without Formation of Belief of Escapement of Income based on Incorrect Facts is Invalid: ITAT [Read Order]")
Filing of Fresh ITR Not Necessary If Assessee feels that Earlier Return should be Considered for Re-Assessment: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has held that the filing of a fresh Income Tax Return was not necessary if the assessee felt that the earlier return should be considered for...
![Filing of Fresh ITR Not Necessary If Assessee feels that Earlier Return should be Considered for Re-Assessment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/ITR-Assessee-Return-Re-Assessment-ITAT-Taxscan.jpg "Filing of Fresh ITR Not Necessary If Assessee feels that Earlier Return should be Considered for Re-Assessment: ITAT [Read Order]")
Failure to satisfy conditions u/s 147 and Non- Application of mind: Bombay HC quashes Reassessment notice [Read Order]
The Bombay High Court quashed the reassessment notice on the ground of failure to satisfy conditions under Section 147 of the Income Tax Act, 1961 and non-application of mind. The Petitioner,...
![Failure to satisfy conditions u/s 147 and Non- Application of mind: Bombay HC quashes Reassessment notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Non-Application-Bombay-High-Court-Reassessment-notice-Reassessment-Taxscan.jpg "Failure to satisfy conditions u/s 147 and Non- Application of mind: Bombay HC quashes Reassessment notice [Read Order]")
Notice issues for Re-Open Assessment, ITA should avail 10 days time to assesee for file reply: Guahati HC [Read Order]
The Gauhati High Court has directed the Income Tax Authorities to provide ten days time for filing reply of notice issued for Re-open Assessment. Petitioner Sharda Lunkar filed the writ...
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]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has recently, in an appeal filed before it, held that bringing evidence on what basis income has escaped and re-opening of assessment is...
![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]")
![Income Tax Addition u/s 69A cant be based on Doubt: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-Addition-Income-Tax-Tax-ITAT-Taxscan.jpg "Income Tax Addition u/s 69A cant be based on Doubt: ITAT [Read Order]")
Non specification on primary facts to be disclosed: ITAT invalidates Re opening of Re-assessment u/s 147 [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), New Delhi invalidated re opening of re assessment under Section 147 of the Income Tax Act, 1961 as there was Non specification on primary facts to be...
![Non specification on primary facts to be disclosed: ITAT invalidates Re opening of Re-assessment u/s 147 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/primary-facts-ITAT-Re-assessment-taxscan.jpg "Non specification on primary facts to be disclosed: ITAT invalidates Re opening of Re-assessment u/s 147 [Read Order]")
Rental Income can't be brought to Tax When Assessee not entered into any Lease Agreement with Tenants: ITAT [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that Rental income can't be brought to tax when assessee not entered into any lease agreement with tenants. The assessee...
![Rental Income cant be brought to Tax When Assessee not entered into any Lease Agreement with Tenants: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Rental-income-tax-lease-agreement-tenants-ITAT-Taxscan.jpg "Rental Income cant be brought to Tax When Assessee not entered into any Lease Agreement with Tenants: ITAT [Read Order]")