Reassessment Notice
Direct Tax
Donation to Political Party Was Part of Accommodation Entry Scheme: ITAT Upholds Denial of S. 80GGC Deduction
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the disallowance...
Direct Tax
Post-Polio Disability Constitutes Sufficient Cause to Condon 607-Day Delay: ITAT Restores Agricultural Income Dispute to AO
The Rajkot Bench of the Income Tax Appellate Tribunal (ITAT) has condoned a 607-day...
Direct Tax
Reassessment Notice Issued After Limitation Invalid: ITAT Quashes S. 148 Proceedings
The Cochin Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a reassessment...
Direct Tax
Reassessment Notice Beyond Limitation Invalid Even After Excluding Assessee’s Reply Period: Delhi HC
The Delhi High Court has quashed a reassessment notice issued under Section 148, holding...
Direct Tax
Bombay High Court Quashes Reassessment Notice Based on Change of Opinion
The Bombay High Court has quashed reassessment proceedings holding that reopening of assessment beyond...
Direct Tax
Reassessment Notice for AY 2015-16 Issued After April 1, 2021 Is Invalid: Bombay High Court Quashes Entire Proceedings
The Bombay High Court has quashed a reassessment notice issued under Section 148 of...
Direct Tax
Reassessment Notice Invalid Without Proper Sanction: ITAT Quashes Entire Assessment Proceedings
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
Direct Tax
Reassessment Notice Issued Beyond ‘Surviving Time’ Under Income Tax Act Quashed: Gujarat High CourtÂ
The Gujarat High Court has quashed a reassessment notice issued to an assessee for...
Direct Tax
Reassessment Notice Valid Even Without Supplying Entire Material: Delhi High CourtÂ
The Delhi High Court has dismissed a writ petition challenging reassessment proceedings initiated by...
Direct Tax
Reassessment Notices Under Old Income Tax Law Post-April 2021 Held Invalid for AY 2015–16: Gujarat High Court
The Gujarat High Court has quashed over a hundred reassessment notices issued by the...
Direct Tax
AO Must Know Reassessment Notice Have Serious Civil Or Evil Consequences, Can’t Be Passed Without Reasons: Himachal Pradesh HC
The Himachal Pradesh High Court has held that the Assessing Officer (AO) must know...
Direct Tax
Delhi High Court Refuses To Condone AO’s 2 Minutes Delay In Issuing Reassessment Notice; Quashes Notice Being Time Barred
The Delhi High Court has refused to condone 2 minutes delay in issuing reassessment...
Latest articles
Direct Tax
Donation to Political Party Was Part of Accommodation Entry Scheme: ITAT Upholds Denial of S. 80GGC Deduction
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the disallowance...
Direct Tax
Post-Polio Disability Constitutes Sufficient Cause to Condon 607-Day Delay: ITAT Restores Agricultural Income Dispute to AO
The Rajkot Bench of the Income Tax Appellate Tribunal (ITAT) has condoned a 607-day...
Direct Tax
Charitable Trust’s Income Tax Appeal Should Be Decided on Merits Instead of Technical Limitation: Bombay HC Condones 1,797-Day Delay
The Bombay High Court has held that a liberal and justice-oriented approach should be...
Direct Tax
Income Tax Dept Can’t Generate Reassessment Notice on Deceased Person’s PAN Merely Because Legal Heirs Are Unknown: Calcutta HC
The Calcutta High Court has held that the Income Tax Department cannot generate a...