Reopening u/s 148 - There is no crucial link between the ...

Case Laws Income Tax

April 5, 2019

Reopening u/s 148 - There is no crucial link between the information made available to the Assessing Officer and the formation of belief of escapement of income - simply reopened the case on the basis of information provided by the Investigation Wing without any independent application of mind - assessment u/s 147 quashed

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Reopening u/s 148 - There is no crucial link between the ...

Case Laws Income Tax

April 5, 2019

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The Appellate Tribunal examined the validity of the reassessment notice issued u/s 148 and the consequent order passed u/s 147 regarding the addition made by the...

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Reopening of assessment u/s 147 - concept of change of opinion - In cases where the return of an assessee is accepted without scrutiny, the assessing officer enjoys a...

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Reopening of assessment u/s 147 - Disallowance u/s 14A - If at all he has considered, he has not even passed the assessment order by ignoring the provisions of law, i.e....

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Reopening of assessment u/s 147 - Merely creating a doubt of the transaction does not suffice the Assessing Officer to reopen the case u/s 148 - AO has to give proper...

Reopening of assessment u/s 147 - Mere production of books of account and the details by the assessee are one aspect of the matter and even with reference to such books...

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