ITAT quashes Time Barred Reassessment Notice Issued u/s 148 of Income Tax Act based on Information from Investigation Wing regarding Bogus Expense
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has quashed a time barred reassessment notice issued under Section 148 of Income Tax Act 1961...
![Joint Commissioner sanctioned Re-open Notice u/s 148 after expiry of 4 yrs: ITAT quashes Assessment Order being Violative Sec 151 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Joint-Commissioner-Notice-ITAT-Assessment-order-taxscan.jpg "Joint Commissioner sanctioned Re-open Notice u/s 148 after expiry of 4 yrs: ITAT quashes Assessment Order being Violative Sec 151 [Read Order]")
![Reassessment on incorrect facts and by non-application of mind is bad in Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Reassessment-non-application-of-mind-law-ITAT-Taxscan.jpg "Reassessment on incorrect facts and by non-application of mind is bad in Law: ITAT [Read Order]")
![Notice under Section 148 after 4 years from the end of AY without obtaining a sanction Bad in Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/ITAT-Taxscan.jpg "Notice under Section 148 after 4 years from the end of AY without obtaining a sanction Bad in Law: ITAT [Read Order]")
![ITAT Confirms Re-Assessment ‘approved’ by Higher Authority than the Authority Prescribed in Section 151, Refuse to Follow Precedents [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "ITAT Confirms Re-Assessment ‘approved’ by Higher Authority than the Authority Prescribed in Section 151, Refuse to Follow Precedents [Read Order]")
Act of Superior Officers Approving AO’s Mistake Amounts to Non-Application of Mind: Delhi HC Quashes Re-assessment [Read Judgment]
While quashing re-assessment proceedings under section 148 of the Income Tax Act, 1961, Justices S Muralidhar and Prathiba M singh had held that when AO committed a mistake and under 151, ADIT and DIT...
![Act of Superior Officers Approving AO’s Mistake Amounts to Non-Application of Mind: Delhi HC Quashes Re-assessment [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Assessing-Officer.jpg "Act of Superior Officers Approving AO’s Mistake Amounts to Non-Application of Mind: Delhi HC Quashes Re-assessment [Read Judgment]")
Mere Approval by Concerned Authority u/s 151 without stating Reasons for Permitting Re-Assessment is invalid: Delhi HC
The division bench of the Delhi High Court held that mere approval by the concerned authority under section 151 of the Income Tax Act without stating the reasons for permitting re-assessment is not...
AO bound to obtain Approval from Authorities in case of Time Barred Re-Assessment as per the direction of CIT(A): Gujarat HC [Read Judgment]
In the case Raghunath Dev Patil v. ACIT, the division bench of the Gujarat High Court held that re-assessment proceedings initiated after 6 years,in pursuance to the order of the CIT(A), which was...
![AO bound to obtain Approval from Authorities in case of Time Barred Re-Assessment as per the direction of CIT(A): Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "AO bound to obtain Approval from Authorities in case of Time Barred Re-Assessment as per the direction of CIT(A): Gujarat HC [Read Judgment]")