![Reassessment Proceedings Commenced after 3 years are Time-Barred: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Reassessment-Proceedings-Commenced-after-3-years-Reassessment-Proceedings-Time-Barred-Delhi-High-Court-taxscan.jpg "Reassessment Proceedings Commenced after 3 years are Time-Barred: Delhi HC [Read Order]")
Reassessment Proceedings Commenced after 3 years are Time-Barred: Delhi HC [Read Order]
The Delhi High Court has held that reassessment proceedings commenced after 3 years are time-barred and given leeway to file a Return Of Income (ROI)...
![TDS Deduction on Unsecured Loan: Calcutta HC Confirms Order u/s 148A(d) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/TDS-Deduction-Unsecured-Loan-Calcutta-HC-Income-Tax-Act-TAXSCAN.jpg "TDS Deduction on Unsecured Loan: Calcutta HC Confirms Order u/s 148A(d) of Income Tax Act [Read Order]")
![Writ Jurisdiction cannot be Invoked when Order u/s 148A(d) Income Tax Act Culminated into Final Assessment Order: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Writ-Jurisdiction-Income-Tax-Act-Final-Assessment-Calcutta-highcourt-TAXSCAN-1.jpg "Writ Jurisdiction cannot be Invoked when Order u/s 148A(d) Income Tax Act Culminated into Final Assessment Order: Calcutta HC [Read Order]")
![Delhi HC sets aside Reassessment Order passed without Considering Reply of Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Delhi-HC-Reassessment-Order-passed-without-Considering-Reply-of-Assessee-Reassessment-Order-Reassessment-taxscan.jpg "Delhi HC sets aside Reassessment Order passed without Considering Reply of Assessee [Read Order]")
![Delay in Issuance Notice u/s 148A(b) Due to Technical Glitches on ITBA: Delhi HC quashes Reassessment Proceeding [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Delay-Issuance-Notice-Technical-Glitches-ITBA-Delhi-HC-Reassessment-Proceeding-TAXSCAN.jpg "Delay in Issuance Notice u/s 148A(b) Due to Technical Glitches on ITBA: Delhi HC quashes Reassessment Proceeding [Read Order]")
Delhi HC Quashes Re-Assessment Order Mailed Without Mentioning Issuing Officers Name and Designation [Read Order]
The Delhi High Court quashed the re-assessment order mailed without mentioning issuing officer's name and designation. Jindal Exports and Imports Private Limited and Kiran Credits Private...
![Delhi HC Quashes Re-Assessment Order Mailed Without Mentioning Issuing Officers Name and Designation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Delhi-HC-Delhi-HC-Quashes-Re-Assessment-Order-Re-Assessment-Order-Mentioning-Issuing-Officers-Delhi-HC-Quashes-Re-Assessment-Order-Mailed-Without-Mentioning-Issuing-Officers-Name-taxscan.jpg "Delhi HC Quashes Re-Assessment Order Mailed Without Mentioning Issuing Officers Name and Designation [Read Order]")
Misinformation regarding PAN number Provided to AO triggers Reassessment Proceedings: Delhi HC sets aside Reassessment Order [Read Order]
A Division Bench of Delhi High Court set aside the reassessment order passed under Section 148A(d) of the Income Tax Act, 1961 on grounds of misinformation regarding the Permanent Account Number...
![Misinformation regarding PAN number Provided to AO triggers Reassessment Proceedings: Delhi HC sets aside Reassessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/PAN-number-Misinformation-AO-triggers-Reassessment-Proceedings-AO-Reassessment-Proceedings-Delhi-HC-sets-aside-Reassessment-Order-Reassessment-Order-Delhi-High-Court-taxscan.jpg "Misinformation regarding PAN number Provided to AO triggers Reassessment Proceedings: Delhi HC sets aside Reassessment Order [Read Order]")
AO rightly takes Approval from PCIT for Reassessment not Elapsed more than 3 years:Â Calcutta HC upholds addition [Read Order]
A Single Bench of the Calcutta High Court has held that the Assessing Officer (AO) rightly took the approval from the Principal Commissioner of Income Tax (PCCIT) for the reassessment elapsed more...
![AO rightly takes Approval from PCIT for Reassessment not Elapsed more than 3 years:Â Calcutta HC upholds addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/AO-Approval-Approval-from-PCIT-PCIT-PCIT-for-Reassessment-Reassessment-Elapsed-Calcutta-HC-upholds-addition-Calcutta-High-Court-addition-taxscan.jpg "AO rightly takes Approval from PCIT for Reassessment not Elapsed more than 3 years:Â Calcutta HC upholds addition [Read Order]")
Order passed U/s 148 A(d) of Income Tax Act without providing a copy of Evidence and Denying Opportunity to Cross Examination is invalid: Calcutta HC [Read Order]
In a recent case, the Calcutta High Court held that an order passed under section 148 A(d) of the Income Tax Act, 1961 without providing a copy of the evidence and denying the opportunity for...
![Order passed U/s 148 A(d) of Income Tax Act without providing a copy of Evidence and Denying Opportunity to Cross Examination is invalid: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Order-Income-Tax-Act-Income-Tax-Act-without-providing-a-copy-of-Evidence-Examination-invalid-Calcutta-HC-taxscan.jpg "Order passed U/s 148 A(d) of Income Tax Act without providing a copy of Evidence and Denying Opportunity to Cross Examination is invalid: Calcutta HC [Read Order]")
Appeal under Income Tax Act against Assessment Order Passed u/s 147 Pending Before CIT(A): Calcutta HC dismisses WPÂ [Read Order]
The Calcutta High Court dismissed the Writ Petition since the appeal under the Income Tax Act, 1961 against the assessment order passed under section 147 of the Income Tax Act is pending before the...
![Appeal under Income Tax Act against Assessment Order Passed u/s 147 Pending Before CIT(A): Calcutta HC dismisses WPÂ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Appeal-Income-Tax-Act-Assessment-Order-Passed-taxscan.jpg "Appeal under Income Tax Act against Assessment Order Passed u/s 147 Pending Before CIT(A): Calcutta HC dismisses WPÂ [Read Order]")
Calcutta HC Upholds Assessment Order on ground of Passing of Order with approval of ‘Specified Authority’ u/s 151(ii) of Income Tax Act [Read Order]
The Calcutta High Court upheld the assessment order passed under section 148A(d) of the Income Tax Act, 1961 on the ground of passing of order with the approval of specified authority which was...
![Calcutta HC Upholds Assessment Order on ground of Passing of Order with approval of ‘Specified Authority’ u/s 151(ii) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Calcutta-Highcourt-Upheld-Assessment-Order-Passing-of-Order-Specified-Authority-Income-Tax-Act-Income-Tax-taxscan.jpg "Calcutta HC Upholds Assessment Order on ground of Passing of Order with approval of ‘Specified Authority’ u/s 151(ii) of Income Tax Act [Read Order]")
Calcutta HC Sets Aside Order Passed u/s 148 A(d) of Income Tax Act Without Providing Opportunity for Personal hearing to Assessee [Read Order]
The Calcutta High Court sets aside order passed under Section 148 of Income Tax Act, 1961 without providing opportunity for personal hearing to the assessee, Winsome Highrise Pvt. Ltd. & Anr. ...
![Calcutta HC Sets Aside Order Passed u/s 148 A(d) of Income Tax Act Without Providing Opportunity for Personal hearing to Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Calcutta-High-Court-Calcutta-HC-Sets-Aside-Order-Income-Tax-Act-Income-Tax-Personal-hearing-Opportunity-for-Personal-hearing-hearing-taxscan.jpg "Calcutta HC Sets Aside Order Passed u/s 148 A(d) of Income Tax Act Without Providing Opportunity for Personal hearing to Assessee [Read Order]")