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

Reasons To Believe Of Income Escaping Assessment Must Have Nexus With Information Before AO Which Led To Formation Of Such Belief: Ahmedabad ITAT
Assumption Of Jurisdiction Based On Wrong Facts Can't Form Basis For Initiating Reopening: Mumbai ITAT
'Reasons To Believe' For Reopening Must Based On Credible Information : Kolkata ITAT
Non-Filing Of GST By Supplier Can't Be The Reason For Reopening Assessment After 4 Years: ITAT
AO Can't Reopen Assessment Beyond Period Of Four Years When There Was Full Disclosure By Assessee: Mumbai ITAT
Incorrect calculation by AO Is Not 'Failure On Part Of Taxpayer To Disclose Material Fact', For Initiating Reopening: Ahmedabad ITAT
Explanation 3 To Sec 147 Can't Be Resorted To Make Addition On Any Other Issue Which Is Not Included In Reasons For Reopening: New Delhi ITAT
Prior Sanction Of Approval From Competent Authority Mandatory Before The Reopening Of Assessment: ITAT
Dept. Failed To Produce New Or Tangible Information To Justify The Reopening Of Assessment Against IDFC: Madras High Court
Bombay High Court Quashes Reopening Of Assessment After 4 Years In The Absence Of Concealment By Assessee
Onus Lies On AO To Provide Reasons To Disbelieve The Bank Statements And Supporting Documents For Reopening Assessment: Bombay High Court