Stories with the ‘ tag ‘ you searched for "Reopening"

Self-Assessment U/S 143(1) Income Tax Act Doesn't Qualify As Assessment By AO, No Bar On Reopening Assessment U/S 147: Delhi HC
No Reopening Is Permitted U/s 148 On Issues Which Were Answered In Favour Of Taxpayer During Course Of Revision U/s 263: Delhi HC
Estimation Report By DVO Alone Can't Form Basis For Reopening Completed Assessment: Delhi High Court
ITO's Personal Opinion In Prior Assessment Not A Valid “Reason To Believe” For Reopening Assessment: Punjab & Haryana High Court
Word 'Approved' By PCCIT For Reopening Of Assessment Not Enough, Reasons Necessary, Delhi High Court
Sanctioning Authority Has To Be PCCIT For Issuing Reopening Notice After Expiry Of Three Years: Bombay High Court
Reopening Or Abatement Of Assessment To Be Triggered Only Upon Discovery Of Material: Delhi High Court
Reopening Of Assessment Inspired From 'Review' & 'Change Of Opinion' By Subsequent AO Is Deprecated: Madras HC
Dept.’s Personal Opinion Not Tangible Material For Reopening Assessment: Calcutta High Court Quashes Reassessment
Bombay High Court Quashes Reopening Income Tax Assessment After 4 Years Merely On The Change Of Opinion
Reasons Recorded For Reopening The Reassessment To Be Examined On Standalone Basis To Determine The Validity Of Proceedings U/s 147: ITAT
Reopening The Assessment Based On Change Of Opinion, Not Valid: Gujarat High Court