Bombay High Court Quashes Reassessment: Holds Reopening Beyond Four Years Without Fresh Material as Invalid, Citing Procedural Violations and Jurisdictional Overreach

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Income Tax | Reopening Not A Change Of Opinion If Earlier Scrutiny Dropped For Lack Of Evidence: Calcutta High Court

HIGH COURTS

Income Tax | Reopening Not A Change Of Opinion If Earlier Scrutiny Dropped For Lack Of Evidence: Calcutta High Court

Sanchayita Lahkar The High C...

Income Tax Act | Reassessment Power Applies When Original Scrutiny Order Is Silent On Section 80HHC Claim: Madras High Court Dismisses Assessee Appeal Against Section 147 Reopening

HIGH COURTS

Income Tax Act | Reassessment Power Applies When Original Scrutiny Order Is Silent On Section 80HHC Claim: Madras High Court Dismisses Assessee Appeal Against Section 147 Reopening

Isabella Mariam The High Cou...

Income Tax | Reassessment Cannot Be Started On Same Survey Material Already Accepted By AO In Earlier Proceedings : Calcutta High Court

HIGH COURTS

Income Tax | Reassessment Cannot Be Started On Same Survey Material Already Accepted By AO In Earlier Proceedings : Calcutta High Court

Isabella Mariam The High Cou...

S. 148 Income Tax Act | Reassessment On Mere Change Of Opinion Without Concrete Material Evidence Impermissible : Gujarat High Court

HIGH COURTS

S. 148 Income Tax Act | Reassessment On Mere Change Of Opinion Without Concrete Material Evidence Impermissible : Gujarat High Court

Safiya Malik The High Court...

Mere Change In Assessing Officer’s View Not 'Reason To Believe'; Reassessment Cannot Review Completed Assessment After Full Disclosure Of Documents: Bombay High Court

HIGH COURTS

Mere Change In Assessing Officer’s View Not 'Reason To Believe'; Reassessment Cannot Review Completed Assessment After Full Disclosure Of Documents: Bombay High Court

Isabella Mariam

Bombay High Court Quashes Reassessment: Holds Reopening Beyond Four Years Without Fresh Material as Invalid, Citing Procedural Violations and Jurisdictional Overreach

HIGH COURTS

Bombay High Court Quashes Reassessment: Holds Reopening Beyond Four Years Without Fresh Material as Invalid, Citing Procedural Violations and Jurisdictional Overreach

Safiya Malik The Bombay High Court, in a judgment delivered by th...