![Re-Assessment Only on the direction from Superiors is Invalid when AO was satisfied that Original Assessment was Proper: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Kolkata-TaxScan.jpg "Re-Assessment Only on the direction from Superiors is Invalid when AO was satisfied that Original Assessment was Proper: ITAT [Read Order]")
Re-Assessment Only on the direction from Superiors is Invalid when AO was satisfied that Original Assessment was Proper: ITAT [Read Order]
Hyderabad bench of Income Tax Appellate Tribunal held that if the AO was satisfied with the original assessment then the re-assessment order under...
![Re-Assessment based on Enquiry Conducted on Third Party Opinion and Without Application of Mind of the AO is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Assessment-Taxscan.jpg "Re-Assessment based on Enquiry Conducted on Third Party Opinion and Without Application of Mind of the AO is Invalid: ITAT [Read Order]")
![Assessment can’t be Re-Opened merely by Re-Appreciating the Existing Circumstances: Delhi HC quashes demand against Airtel [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Airtel-Tax-Taxscan.jpg "Assessment can’t be Re-Opened merely by Re-Appreciating the Existing Circumstances: Delhi HC quashes demand against Airtel [Read Order]")
Search, Re-Assessment Proceedings in the name of a Non-Existent Entity is Invalid: Delhi HC [Read Order]
A division bench of the Delhi High Court recently held that search warrant and notice for re-assessment proceedings issued under section 148 of the Income Tax Act, 1961 is invalid if the same was...
![Search, Re-Assessment Proceedings in the name of a Non-Existent Entity is Invalid: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Delhi-High-Court-Tax-Scan.jpg "Search, Re-Assessment Proceedings in the name of a Non-Existent Entity is Invalid: Delhi HC [Read Order]")
Failure to Enclose Worksheet of Deduction with Certificate of CA u/s 10AA of IT Act cannot be a reason for Re-Assessment: Delhi HC [Read Order]
While quashing a re-assessment order section 148 of the Income Tax Act, 1961 a division bench of the Delhi High Court held that mere failure to enclose working sheet of deduction along with...
![Failure to Enclose Worksheet of Deduction with Certificate of CA u/s 10AA of IT Act cannot be a reason for Re-Assessment: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-Tax-Scan-1.jpg "Failure to Enclose Worksheet of Deduction with Certificate of CA u/s 10AA of IT Act cannot be a reason for Re-Assessment: Delhi HC [Read Order]")
Information Received from Investigation Wing of IT Dept is not a ‘Tangible Material’ for the purpose of Re-Assessment: Delhi HC
In Pr.CIT v. RMG POLYVINYL (I) LTD, a division bench of the Delhi High Court recently held that the information received from the Investigation Wing of Income Tax Department cannot be treated as a...
Information from Investigation Wing of IT Department cannot be a Sole Basis for Re-Assessment: Delhi HC [Read Judgment]
In Principal Commissioner of Income tax v. Meenakshi Overseas Pvt Ltd, the Delhi High Court held that re-assessment under Sections 147/148 of the Income Tax Act cannot be made only on the basis of...
![Information from Investigation Wing of IT Department cannot be a Sole Basis for Re-Assessment: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Information from Investigation Wing of IT Department cannot be a Sole Basis for Re-Assessment: Delhi HC [Read Judgment]")
Appeal is not a Proper Remedy to Cure the Defects in Appeal: ITAT Kolkata says Re-Assessment is for the benefit of Revenue, not for Assessee
In Hareram Koley v. ITO, the Kolkata ITAT ruled that the defects committed by the assessee at the time of filing returns cannot be corrected through the appeal since it is not the proper remedy for...
Initiating Fresh Re-Assessment Proceedings during the Pendency of Prior One under a Valid Notice is invalid: ITAT Ahmedabad [Read Order]
In Nilesh Kalidas Shah v. ACIT, the Ahmedabad bench of the ITAT held that the Department cannot initiate fresh re-assessment proceedings when the re-assessment proceeding are pending on the basis of a...
![Initiating Fresh Re-Assessment Proceedings during the Pendency of Prior One under a Valid Notice is invalid: ITAT Ahmedabad [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "Initiating Fresh Re-Assessment Proceedings during the Pendency of Prior One under a Valid Notice is invalid: ITAT Ahmedabad [Read Order]")