![Re-Assessment Notice issued against already Amalgamated Company is Invalid: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Re-Assessment-Notice-issued-against-already-Amalgamated-Company-is-Invalid-Re-Assessment-Notice-Amalgamated-Company-Notice-Calcutta-High-Court-Taxscan.jpg "Re-Assessment Notice issued against already Amalgamated Company is Invalid: Calcutta HC [Read Order]")
Re-Assessment Notice issued against already Amalgamated Company is Invalid: Calcutta HC [Read Order]
In a recent decision, the Calcutta High Court ruled that the re-assessment notice issued against an already amalgamated company is invalid. In the...
![Re-assessment Order framed without Issuance of Notice u/s 143(2) of Income Tax Act is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Re-assessment-Order-Issuance-Issuance-of-Notice-Notice-Income-Tax-Act-Income-Tax-Act-is-Invalid-ITAT-taxscan.jpg "Re-assessment Order framed without Issuance of Notice u/s 143(2) of Income Tax Act is Invalid: ITAT [Read Order]")
![Gift of Immovable Property to Sister Not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Gift-of-Immovable-Property-Immovable-Property-Gift-ITAT-Income-Tax-taxscan.jpg "Gift of Immovable Property to Sister Not Taxable: ITAT [Read Order]")
![Re-assessment Order passed without Considering Submissions of Assessee : ITAT remands matter to AO for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Submissions-of-Assessee-Re-assessment-Order-Re-assessment-Assessee-Re-assessment-ITAT-AO-Fresh-Adjudication-taxscan.jpg "Re-assessment Order passed without Considering Submissions of Assessee : ITAT remands matter to AO for Fresh Adjudication [Read Order]")
![Re-Opening of Assessment Impossible Beyond 4 Years, once Assessment Completed u/s 143(3): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Re-Opening-of-Assessment-Impossible-Assessment-Completed-ITAT-TAXSCAN.jpg "Re-Opening of Assessment Impossible Beyond 4 Years, once Assessment Completed u/s 143(3): ITAT [Read Order]")
Issuance of Notice under Section 148 without Approval of Higher Authorities: ITAT quashes Assessment Order
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, on finding about the issuance notice under Section 148 of the Income Tax Act, without approval of...
Claim of Deduction u/s 80P of Income Tax Act is Conditional on filing Return within Due Date: Kerala HC [Read Order]
The Kerala High Court has held that the pre-condition for claiming the deduction under Section 80Pof the Income Tax Act has been made more stringent by reducing the time available to an assessee...
![Claim of Deduction u/s 80P of Income Tax Act is Conditional on filing Return within Due Date: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Claim-of-Deduction-Income-Tax-Act-Return-Kerala-HC-TAXSCAN.jpg "Claim of Deduction u/s 80P of Income Tax Act is Conditional on filing Return within Due Date: Kerala HC [Read Order]")
![Assessment Passed Against Deceased Person Even After Knowledge of Death is Bad in Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Assessment-Deceased-Person-Law-ITAT-Taxscan.jpg "Assessment Passed Against Deceased Person Even After Knowledge of Death is Bad in Law: ITAT [Read Order]")
Revenue failed to provide material /information based on which allegation levelled against assessee: Delhi HC sets aside Assessment Order u/s 148
The Delhi High Court set aside the assessment order under section 148 of the Income Tax Act, 1961 since the revenue failed to provide material information based on which allegation was levelled...
Reassessment Notice against Company which already has been Amalgamated is Invalid: Calcutta HC [Read Order]
In a recent case, the High Court of Calcutta has held that a reassessment notice issued against a company which already has been amalgamated is invalid. North Bengal Promoters Private Limited Vs.,...
![Reassessment Notice against Company which already has been Amalgamated is Invalid: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Reassessment-Notice-Reassessment-Notice-Company-Amalgamated-Calcutta-High-Court-Taxscan.jpg "Reassessment Notice against Company which already has been Amalgamated is Invalid: Calcutta HC [Read Order]")
Non-application of mind without considering Relevant Documents: Bombay HC quashes Reassessment Notice [Read Order]
The Bombay High Court quashed reassessment notice on the ground that there was non-application of mind by Assistant Commissioner of Income Tax without considering relevant documents. The writ...
![Non-application of mind without considering Relevant Documents: Bombay HC quashes Reassessment Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Non-application-Relevant-Documents-Bombay-High-Court-Reassessment-Notice-Reassessment-taxscan.jpg "Non-application of mind without considering Relevant Documents: Bombay HC quashes Reassessment Notice [Read Order]")