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![AO Cannot Invoke S.147/148 to Reopen Income Tax Assessment Solely on Search Material Without S.153C Satisfaction Note: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117809-reopen-income-tax-assessment-solely-search-material-taxscan.webp "AO Cannot Invoke S.147/148 to Reopen Income Tax Assessment Solely on Search Material Without S.153C Satisfaction Note: Gujarat HC [Read Order]")
AO Cannot Invoke S.147/148 to Reopen Income Tax Assessment Solely on Search Material Without S.153C Satisfaction Note: Gujarat HC [Read Order]
The Gujarat High Court has ruled that a jurisdictional AO cannot invoke reassessment through Sections 147 or 148 of the Income Tax Act, 1961 ...
![ITAT Quashes Reassessment Proceedings against Toyota Boshoku Corporation for Lack of Mandatory Approval u/s 151 [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/250x150_2117478-toyota-boshoku-corporation-taxscan.webp "ITAT Quashes Reassessment Proceedings against Toyota Boshoku Corporation for Lack of Mandatory Approval u/s 151 [Read Order]")
![Additions on Cash Deposits and Property Purchase Made Without Proper Appraisal of Evidence: ITAT Orders Fresh Verification [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/250x150_2104797-whatsapp-image-2025-11-13-at-103613-am.webp "Additions on Cash Deposits and Property Purchase Made Without Proper Appraisal of Evidence: ITAT Orders Fresh Verification [Read Order]")
![No Exemption to NRIs from Mandatory Faceless Procedure under Income Tax Act: Telangana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Income-Tax-Act-Telangana-HC-No-Exemption-NRIs-Faceless-Procedure-Telangana-High-Court-telangana-hc-news-Telangana-High-Court-news-telangana-hc-on-NRIs-tax-news-taxscan.jpg "No Exemption to NRIs from Mandatory Faceless Procedure under Income Tax Act: Telangana HC [Read Order]")
![Omission to Appoint Authorized Person for Courier Bill of Entry under Courier Imports and Exports Regulations Not Ground for Harsh Penalties: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-custom-excise-service-taxes-Authorized-person-for-courier-bill-lectronic-process-TAXSCAN.jpg "Omission to Appoint Authorized Person for Courier Bill of Entry under Courier Imports and Exports Regulations Not Ground for Harsh Penalties: CESTAT [Read Order]")
IT proceedings against a Non-Existing Company which ceases to exist by virtue of Amalgamation Order is Illegal: Delhi HC [Read Judgment]
The division bench of the Delhi High Court held that re-assessment proceedings under sections 147/148 of the Income Tax Act cannot be initiated against a non-existing entity which ceases to exist by...
![IT proceedings against a Non-Existing Company which ceases to exist by virtue of Amalgamation Order is Illegal: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-Tax-Scan-1.jpg "IT proceedings against a Non-Existing Company which ceases to exist by virtue of Amalgamation Order is Illegal: Delhi HC [Read Judgment]")