![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 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...
![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]")
![Non-Consideration of Reply Filed by Petitioner by AO: Delhi HC quashes Income Tax Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Non-consideration-of-Reply-petitioner-AO-Delhi-HC-income-tax-notice-income-tax-taxcsan.jpg "Non-Consideration of Reply Filed by Petitioner by AO: Delhi HC quashes Income Tax Notice [Read Order]")
![Non-Participation in Income Tax Proceedings: Calcutta HC Dismisses Assessment Order Passed during Pendency of Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Non-Participation-in-Income-Tax-Proceedings-Income-Tax-Proceedings-Calcutta-High-Court-Dismisses-Assessment-Order-Pendency-of-Writ-Petition-Assessment-Order-taxscan.jpg "Non-Participation in Income Tax Proceedings: Calcutta HC Dismisses Assessment Order Passed during Pendency of Writ Petition [Read Order]")
![Order u/s 148A(d) of Income Tax Act is not final Assessment Order, no Income Tax Demand arises: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Order-Income-Tax-Act-Income-Tax-final-Assessment-Order-no-Income-Tax-Demand-Income-Tax-Demand-Calcutta-High-Court-Taxscan.jpg "Order u/s 148A(d) of Income Tax Act is not final Assessment Order, no Income Tax Demand arises: Calcutta HC [Read Order]")
Sufficiency of Reasons and Findings in Order u/s 148A(d) of Income Tax Act cannot be Scrutinized by Writ Court on Assessing Officer Acting Judiciously: Calcutta HC [Read Order]
A Single Bench of the Calcutta High Court observed that the sufficiency of reasons and findings in order under Section 148A(d) of the Income Tax Act, 1961 cannot be scrutinized by a writ court. By...
![Sufficiency of Reasons and Findings in Order u/s 148A(d) of Income Tax Act cannot be Scrutinized by Writ Court on Assessing Officer Acting Judiciously: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Sufficiency-Sufficiency-of-Reasons-and-Findings-in-Order-Reasons-and-Findings-Order-Income-Tax-Act-Income-Tax-Scrutinized-by-Writ-Court-Writ-Court-Assessing-Officer-Judiciously-Calcutta.jpg "Sufficiency of Reasons and Findings in Order u/s 148A(d) of Income Tax Act cannot be Scrutinized by Writ Court on Assessing Officer Acting Judiciously: Calcutta HC [Read Order]")
![Delhi HC quashes Time-Barred Reassessment on Escaped Income below Threshold Monetary Limit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Delhi-HC-quashes-Time-Barred-Reassessment-on-Escaped-Income-Threshold-Monetary-Limit-TAXSCAN.jpg "Delhi HC quashes Time-Barred Reassessment on Escaped Income below Threshold Monetary Limit [Read Order]")
Delhi HC quashes Order u/s 148A(d) of Income Tax Act on Failure to Appreciate Reply in Response to Income Tax Notice
A Division Bench of the Delhi High Court quashed the order passed under Section 148A (b) of the Income Tax Act issued on failure to furnish a return of income, report or statement of financial...
Reassessment made on Entirely a New Set of Facts which were not known to Assessee: Calcutta HC quashes Assessment Order [Read Order]
A Division Bench of the Calcutta High Court quashed the income tax assessment order since the reassessment was made on entirely a new set of facts which were not known to the assessee. Kunal Daga,...
![Reassessment made on Entirely a New Set of Facts which were not known to Assessee: Calcutta HC quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Reassessment-Calcutta-Highcourt-Assessment-Order-Calcutta-Highcourt-quashes-Assessment-Order-taxscan.jpg "Reassessment made on Entirely a New Set of Facts which were not known to Assessee: Calcutta HC quashes Assessment Order [Read Order]")
Power of Reopening Assessment is a Power, which is to be Sparingly used for Adequate Reasons: Calcutta HC quashes Assessment Order on Failure to Comply Natural Justice Principles
Quashing the assessment order on failure to comply natural justice principles the Calcutta High Court remarked that the power of reopening assessment is a power, which is to be sparingly used for...
![Time-barred Re-Assessment Proceedings: Delhi HC issues notice for Re-examination [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/TIME-B2-1.jpg "Time-barred Re-Assessment Proceedings: Delhi HC issues notice for Re-examination [Read Order]")