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Routing Of Funds Through Tax Havens Not Disclosed During Original Proceedings: Bombay HC Confirms Reassessment

Routing Of Funds Through Tax Havens Not Disclosed During Original Proceedings: Bombay HC Confirms Reassessment

29 April 2025 11:30 AM IST

Jurisdictional Assessing Officer Lacks Jurisdiction To Issue Reassessment Notices U/S 148 Of Income Tax Act: Rajasthan High Court

Jurisdictional Assessing Officer Lacks Jurisdiction To Issue Reassessment Notices U/S 148 Of Income Tax Act: Rajasthan High Court

27 March 2025 7:20 PM IST

S.149 IT Act | Additions Made During Reassessment Dont Validate Proceedings Initiated For Income Escapement Below ₹50 Lakh Threshold: Delhi HC

S.149 IT Act | Additions Made During Reassessment Don't Validate Proceedings Initiated For Income Escapement Below ₹50 Lakh Threshold: Delhi HC

16 Jan 2025 1:08 PM IST

Absence Of Formal Communication U/S 148A Of Income Tax Act Not Fatal When Opportunity To Question Reassessment Had Been Provided: Delhi HC

Absence Of Formal Communication U/S 148A Of Income Tax Act Not Fatal When Opportunity To Question Reassessment Had Been Provided: Delhi HC

16 Jan 2025 10:51 AM IST

Income Tax Act | Reassessment Notice To Merged Entity U/S 148A(d) Not Invalid Merely Because SCN Was Issued In Name Of Ceased Entity: Delhi HC

Income Tax Act | Reassessment Notice To Merged Entity U/S 148A(d) Not Invalid Merely Because SCN Was Issued In Name Of Ceased Entity: Delhi HC

11 Jan 2025 10:20 PM IST

Reassessment U/S 150 Of Income Tax Act Cant Be Initiated On Mere Incidental Findings Of Appellate Authority: Delhi High Court

Reassessment U/S 150 Of Income Tax Act Can't Be Initiated On Mere 'Incidental' Findings Of Appellate Authority: Delhi High Court

4 Jan 2025 9:00 PM IST

There Cannot Be Disconnect Between Reasons For Initiating Reassessment U/S 147 Of IT Act & Grounds On Which Final Order Is Passed: Delhi HC

There Cannot Be 'Disconnect' Between Reasons For Initiating Reassessment U/S 147 Of IT Act & Grounds On Which Final Order Is Passed: Delhi HC

19 Dec 2024 5:35 PM IST

AO Cannot Assess Other Incomes If No Addition Is Made On Account Of Reasons For Which Reassessment U/S 147 Of IT Act Was Initiated: Delhi HC

AO Cannot Assess 'Other Incomes' If No Addition Is Made On Account Of 'Reasons' For Which Reassessment U/S 147 Of IT Act Was Initiated: Delhi HC

2 Dec 2024 8:25 PM IST

Proper Officer Must Provide Reason To Doubt Value Of Goods Declared By Importer Before Initiating Reassessment U/S 17 Customs Act: Delhi HC

Proper Officer Must Provide 'Reason To Doubt' Value Of Goods Declared By Importer Before Initiating Reassessment U/S 17 Customs Act: Delhi HC

2 Dec 2024 12:05 PM IST

No Basis For Reassessment If Nature & Source Of Receipts Are Verified, AO Doesnt Find Any Contradictory Evidence: Delhi High Court

No Basis For Reassessment If Nature & Source Of Receipts Are Verified, AO Doesn't Find Any Contradictory Evidence: Delhi High Court

6 Nov 2024 4:20 PM IST

Assessing Officer Cant Issue Reassessment Notice On Mere Change Of Opinion About Material Already Available At Time Of Scrutiny: Gujarat HC

Assessing Officer Can't Issue Reassessment Notice On Mere 'Change Of Opinion' About Material Already Available At Time Of Scrutiny: Gujarat HC

25 Sept 2024 8:25 PM IST

KYC Not Done By Purchasing Party Is Not A New Fact To Reopen Proceedings: Bombay High Court Declines Reassessment

KYC Not Done By Purchasing Party Is Not A New Fact To Reopen Proceedings: Bombay High Court Declines Reassessment

9 Sept 2024 10:39 AM IST