S. 147 : Reassessment-Reassessment based on materials discovered in the assessment year 2014-15-Alternative remedy-Writ petition is dismissed. [S.92CA, 144C, 148,151, Art. 226]
S. 147 : Reassessment-Reassessment based on materials discovered in the assessment year 2014-15-Alternative remedy-Writ petition is dismissed. [S.92CA, 144C, 148,151, Art. 226]
S. 147 : Reassessment-Accommodation entries-Long term capital gains-Difference between reasons for issue of notice recorded and given to assessee-Order of Tribunal quashing the reassessment notice is affirmed.[S. 10(38, 45, 148, 260A 263]
S. 147 : Reassessment-After the expiry of four years-Accommodation entries-No failure to disclose material facts-Notice and order disposing the objection is quashed.[S. 148, Art.226]
S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Change of opinion-Notice and order disposing the objection is quashed.[S. 148, Art. 226]
S. 144B : Faceless Assessment-Principle of natural justice-Must be given an opportunity of being heard. [S. 143(3),144B(1)(xi))(b), 144B(9), Art. 226]
S. 144B : Faceless Assessment-Principle of natural justice-Variation proposed in draft assessment order-Must be given an opportunity to be heard. [S. 144B(7), 144B(1)(xvi), Art. 226]
S. 144B : Faceless Assessment-Principle of natural justice-Order passed without giving an opportunity of hearing-Order is set aside. [S. 144B(9)]
S. 144B : Faceless Assessment-Request for personal hearing-Must be given opportunity of personal hearing.[S,144B(7), Art. 226]
S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without giving an opportunity-Order is set aside.[S.58, 115BBE, Art. 226]
S. 144 : Best judgment assessment-Question of fact-Alternate remedy-High court cannot investigate into facts-Writ petition is dismissed. [S. 153, Art. 226]