S. 148 : Reassessment-Notice-Notice issued in the name of deceased-Not enforceable in law-legal heirs submitted proof of death of assessee-Notice is null and void. [S. 147, 292BB, Art.226]
S. 148 : Reassessment-Notice-Notice issued in the name of deceased-Not enforceable in law-legal heirs submitted proof of death of assessee-Notice is null and void. [S. 147, 292BB, Art.226]
S. 148 : Reassessment-Notice-Dead Person-Notice in the name of deceased assessee-Intimation by the legal heir to the Assessing Officer informing the notice is dead-Second notice in the name of legal heir-Reassessment order in the name of deceased is not curable defects-Notice and order is quashed.[S. 147, 292B 292BB, Art. 226]
S. 148 : Reassessment- Notice- Amalgamation-Intimated to Assessing Officer-Notice issued to non-existent company is unsustainable- Special Leave Petition dismissed.[S. 147, Art.136]
S. 147 : Reassessment-After the expiry of four years-Depreciation-No failure to disclose material facts necessary for assessment-Notice and order disposing the objection is quashed. [S. 32, 148, Art. 226]
Black Money ( Undisclosed Foreign Income and Assets ) and Imposition of Tax Act , 2015 .
S. 10: Assessment – Non -Resident Indian living in Dubai – Serach – Undiclosed foreign asseets – Look Out Circular (LOC) – Mere fact that information sought through Foreign Tax and Tax Research from other jurisdictions such as UAE was still awaited could not be reason to keep LOC against assessee pending to curtail his fundamental rights and thus, LOC is quashed . [ ITAct , 132 , Art. 226 ]
S. 147 : Reassessment-After the expiry of four years-Depreciation-No failure to disclose material facts necessary for assessment-Notice and order disposing the objection is quashed. [S. 32, 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Accommodation entries-Internal information-No live link between material and belief- Change of opinion-Reassessment notice and order disposing the objection is quashed.[S. 143(3), 148, Art. 226, Evidence Act, 1872, S.103]
S. 147 : Reassessment-After the expiry of four years-No failure on the part of assessee to disclose fully and truly all material facts-Notice and order disposing the objection is set aside. [S. 54, 54F, 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-No failure on the part of the assessee to disclose fully and truly all material facts-Notice and order disposing the objection is quashed and set aside [S.10AA, 148, Form No 56F, Art.226]
S. 147 : Reassessment-After the expiry of four years-No new information-Disclosed all material facts fully and truly- Allegation of paper companies-Order of High Court is affirmed-SLP of Revenue is dismissed. [S. 148, Art.136]