Reassessment
Other Laws
Cadre Change Not Same as Transfer: Supreme Court Directs Reallocation to Uttarakhand, Slams State Apathy After 26-Year Delay
The Supreme Court has clarified that “cadre change” is fundamentally distinct from “transfer”, and...
Other Laws
Conviction Can Rest on Sole Injured Eyewitness if Testimony is of ‘Sterling Quality’: Supreme Court Upholds Life Imprisonment
The Supreme Court has upheld the conviction and life imprisonment of a father-son duo...
Direct Tax
Reassessment Based Solely on Audit Objection Invalid: Allahabad HC
The Allahabad High Court has quashed reassessment proceedings initiated against leather exporter for Assessment...
Direct Tax
Reassessment Invalid if Initiated Against Individual but Finalised as AOP: ITAT Quashes Rs. 1.08 Crore Addition
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a reassessment...
Direct Tax
Reassessment Invalid Where Income Reopened U/s 68 but Ultimately Taxed as Anonymous Donations U/s 115BBC: ITAT
The ITAT Pune held that Sections 68 and 115BBC operate in distinct and mutually...
Direct Tax
Reassessment for Excess S. 80HHC Deduction Claim Upheld: Madras High Court
The Madras High Court has upheld the validity of reassessment proceedings initiated by the...
Indirect Taxes
Reassessment Can’t Be Sought Years After Clearance: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has dismissed an appeal...
Direct Tax
Income Tax Reassessment | Karnataka High Court Quashes S. 148A Notice Prescribing 6 Days To Show Cause
BackgroundConclusionFAQsUnder which provision income tax reassessment can be initiated?What is the limitation for replying...
Direct Tax
Reassessment Notice Issued By JAO Is Invalid: Bombay High Court
The Bombay High Court ruled that reassessment notice issued by JAO is invalid.The bench...
Latest articles
Other Laws
Cadre Change Not Same as Transfer: Supreme Court Directs Reallocation to Uttarakhand, Slams State Apathy After 26-Year Delay
The Supreme Court has clarified that “cadre change” is fundamentally distinct from “transfer”, and...
Other Laws
Conviction Can Rest on Sole Injured Eyewitness if Testimony is of ‘Sterling Quality’: Supreme Court Upholds Life Imprisonment
The Supreme Court has upheld the conviction and life imprisonment of a father-son duo...
Other Laws
Supreme Court Slams Delay by Tamil Nadu Govt, Vacates Status Quo in Decades-Old Thazhambur Land Dispute; Protects Rights of Innocent Flat Buyers
The Supreme Court has come down heavily on the Government of Tamil Nadu for...
Direct Tax
ITAT Quashes Reassessment for AY 2017–18 Over Invalid Approval U/s 151(ii), Deletes Rs. 10.09 Lakh Addition
The Income Tax Appellate Tribunal (ITAT), Pune Bench, has quashed reassessment proceedings initiated against...