S. 147 : Reassessment-After the expiry of four years-Deduction in respect of expenditure on specified business-No failure to disclose material facts-Change of opinion-Reassessment notice is not valid [S. 35AD, 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Deduction in respect of expenditure on specified business-No failure to disclose material facts-Change of opinion-Reassessment notice is not valid [S. 35AD, 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Penny stock-Capital gains-Information from DDIT(Inv)-No allegation of failure to disclose material facts-Reassessment notice is not valid. [S. 45, 68, 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Amount payable to sundry creditors-Cessation of liability-No new information-Re assessment notice is quashed. [S. 41(1), 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Payment of broken period interest on acquisition of securities-Revenue expenditure-Reassessment notice is not valid. [S. 37(1), 148, Art. 226]
S. 147 : Reassessment- After the expiry of four years -Share application money-Share application money-Search and Seizure-Declaration made under Income Declaration Scheme- Declaration would not provide immunity from taxations in hands of a non-declarant assessee Reassessment notice is valid. [S. 69A, 132, (132(4) 1431(1), 148, (IDS), Finance Act, 2016, S. 183, 192, Art. 226]
S. 144B : Faceless Assessment-Principle of natural justice-Specific request for personal hearing-Order passed without following mandatory provisions-Order set aside-Matter remanded. [S. 144B(7)(vii)(ix), Art. 226]
S. 144B : Faceless Assessment-No specific demand was raised for personal hearing-No violation of principle of natural justice (audi alteram partem)-Alternative remedy-Pendency of appeal-Writ petition is dismissed. [S. 144B(7), Art. 226]
S. 144B : Faceless Assessment-Natural justice-Opportunity of hearing-Technical glitches in web portal-Cash credits-Order set aside. [S. 144C, Art. 226]
S. 144B : Faceless Assessment-Natural justice-Opportunity of hearing-Technical glitches in web portal-Failure to up load the documents-Order was set aside. [S. 143(3), Art. 226]
S. 127 : Power to transfer cases-Transfer from Bhopal to Hyderabad-Transferred for consolidating records of principal contractors and sub-contractor-In public interest for a lawful search operation-Transfer is valid. [Art. 226]