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Re-opening of Assessment cannot be done in a Mechanical Manner and on a Change of Opinion: ITAT [Read Order]

Taxscan Team

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the re-opening of an assessment cannot be done in a mechanical manner and...

Madhya Pradesh High Court grants Interim Protection against the Notice of Reassessment [Read Order]

Conducting Inquiry and Providing Opportunity before Re-Assessment Notice: Calcutta High Court stays...

Delhi High Court stays Order on Section 148 Notice issued under Old Provisions after April 1, 2021...

Know How to Respond to Assessment and Reassessment Notice under Section 148 of the Income Tax Act

ITAT quashes Re-Assessment proceedings against Bharti Airtel [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench quashed the reassessment proceedings against Bharti Airtel as all the material facts were fully and truly disclosed. The assessee, Bharti...

Scope of Reasons vis-à-vis Reassessment under Section 148

Introduction The Income Tax Act, 1961 is in itself a complete code concerning the procedure of completing assessments/reassessments qua the assessees subject to the embedded riders in forms of...

Notice u/s 148 issued in the Name of the Deceased Assessee is Nullity in the Eyes of Law: ITAT [Read Order]

In a recent case, the Income Tax Appellate Tribunal, Jaipur held that the notice under Section 148 of the Income Tax Act, issued in the name of the deceased assessee is a nullity in the eyes of law....

Karnataka High Court quashes Income Tax Notices against Infosys [Read Judgment]

In a big relief IT giant Infosys, the Karnataka High Court has quashed Income Tax Notices against Infosys Limited. The Petitioner has challenged the proceedings initiated by the respondent under...

Income Tax Re-Assessment Notice to a Dead Person is Invalid: Bombay High Court [Read Judgment]

A two-judge bench of the Bombay High Court has held that the income tax notice sent in the name of a dead person is invalid through the information regarding the death was not given to the Assessing...

No Notice required to be issued when No Return filed in response to Sec 148 Notice: Jammu & Kashmir HC [Read Order]

The division bench of the Jammu and Kashmir High Court has held that, notice under Section 143(2) of the Income Tax Act was not required to be issued even in the case when no return in response to...

Re-Assessment without Application of Mind is Invalid: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the re-assessment under section 148 of the Income Tax Act without application of mind is not valid. In the instant case, the...

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