Search Results for "Reopening of Assessment"

14 result(s) found

Scroll Down To Discover

Found 14 result(s)

© Image Copyrights Juris Services & Technology

Bombay High Court Quashed Notice Issued Under Section 148 of the Income Tax Act, 1961. Reassessment Proceedings Deemed Invalid Due to Lack of New Material and Reopening on Same Grounds as Section 263 Proceedings

Reopening of assessment is not permissible when the issues have already been adjudicated in revisional proceedings under Section 263 and no fresh mate...

© Image Copyrights Juris Services & Technology

Assessment proceedings cannot be reopened based on change of opinion within 4 years – Notice under Section 148 declared without jurisdiction.

Bombay High Court Quashed Reassessment Notice Issued Under Section 148 of the Income Tax Act, 1961 Constitution of India, 1950 – Article 226 – Wr...

© Image Copyrights Juris Services & Technology

"High Court Invalidates Reassessment Notice Against Shri Saibaba Sansthan Trust Shirdi" "Reassessment quashed due to lack of new tangible material."

The Bombay High Court held that reopening of assessments under Section 147 of the Income Tax Act, 1961, based on material already scrutinized during t...

© Image Copyrights Juris Services & Technology

Reassessment Notices Under Income Tax Act Amid COVID-19 Extensions. An analysis of the interplay between the Income Tax Act, TOLA, and the Finance Act 2021 regarding reassessment notices issued during the pandemic.

The reassessment notices under Sections 147-151 of the Income Tax Act, impacted by the Taxation and Other Laws (Relaxation and Amendment of Certain Pr...