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Income Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Validity of reopening of assessment u/s 147 - reasons for ...

Income Tax

August 14, 2023

Validity of reopening of assessment u/s 147 - reasons for reopening supplied but were not legible and not readable - Assessee was unable to file proper reply- It is not in dispute before me that the reasons said to have been supplied by the Revenue are neither legible nor readable. In the circumstances the reasons said to have been furnished are as good as no reasons furnished at all. - the reassessment order is quashed as bad in law - AT

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  2. Validity of reopening of assessment - Absence of notice u/s 143(2) - non-issuance of notice shall not vitiate the assessment proceedings after due service of notice u/s 147 - HC

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  9. Validity of reopening of assessment u/s 144/147 - AO can very well assess as well as reassess the ROI if it is so done - AT

  10. Validity of reopening of assessment u/s 147 - assessee has prepared two balance sheets for this period under consideration. - order of reassessment sustained - HC

 

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