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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

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


Assessment Reopening u/s 148 Invalid Due to Lack of Independent Judgment, Section 147 Assessment Quashed.

April 5, 2019

Case Laws     Income Tax     AT

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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  12. Reopening of assessment u/s 147/148 - failure to issue notice u/s 143(2) - reopening of assessment is not valid as the Income Tax Department has power to conduct the...

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