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Once An Issue Has Attained Finality, Trial Court Cannot Reopen Or Refer It To HC For Clarification: J&K&L High Court

Once An Issue Has Attained Finality, Trial Court Cannot Reopen Or Refer It To HC For Clarification: J&K&L High Court

16 Jan 2026 4:40 PM IST

Routing Of Funds Through Tax Havens Not Disclosed During Original Proceedings: Bombay HC Confirms Reassessment

Routing Of Funds Through Tax Havens Not Disclosed During Original Proceedings: Bombay HC Confirms Reassessment

29 April 2025 11:30 AM IST

SCs Judgement In Abhisar Buildwell Case Doesnt Permit Reopening Of Assessments Beyond Limitation Period U/S 149(1) Of IT Act: Delhi HC

SC's Judgement In Abhisar Buildwell Case Doesn't Permit Reopening Of Assessments Beyond Limitation Period U/S 149(1) Of IT Act: Delhi HC

17 Dec 2024 10:48 AM IST

Self-Assessment U/S 143(1) Income Tax Act Doesnt Qualify As Assessment By AO, No Bar On Reopening Assessment U/S 147: Delhi HC

Self-Assessment U/S 143(1) Income Tax Act Doesn't Qualify As Assessment By AO, No Bar On Reopening Assessment U/S 147: Delhi HC

2 Oct 2024 5:31 PM IST

No Reopening Is Permitted U/s 148 On Issues Which Were Answered In Favour Of Taxpayer During Course Of Revision U/s 263: Delhi HC

No Reopening Is Permitted U/s 148 On Issues Which Were Answered In Favour Of Taxpayer During Course Of Revision U/s 263: Delhi HC

2 Oct 2024 1:01 PM IST

Estimation Report By DVO Alone Cant Form Basis For Reopening Completed Assessment: Delhi High Court

Estimation Report By DVO Alone Can't Form Basis For Reopening Completed Assessment: Delhi High Court

11 Sept 2024 2:30 PM IST

ITOs Personal Opinion In Prior Assessment Not A Valid “Reason To Believe” For Reopening Assessment: Punjab & Haryana High Court

ITO's Personal Opinion In Prior Assessment Not A Valid “Reason To Believe” For Reopening Assessment: Punjab & Haryana High Court

11 Sept 2024 12:30 PM IST

Word Approved By PCCIT For Reopening Of Assessment Not Enough, Reasons Necessary, Delhi High Court

Word 'Approved' By PCCIT For Reopening Of Assessment Not Enough, Reasons Necessary, Delhi High Court

21 Aug 2024 10:09 AM IST

Sanctioning Authority Has To Be PCCIT For Issuing Reopening Notice After Expiry Of Three Years: Bombay High Court

Sanctioning Authority Has To Be PCCIT For Issuing Reopening Notice After Expiry Of Three Years: Bombay High Court

1 May 2024 6:00 PM IST

Reopening Or Abatement Of Assessment To Be Triggered Only Upon Discovery Of Material: Delhi High Court

Reopening Or Abatement Of Assessment To Be Triggered Only Upon Discovery Of Material: Delhi High Court

10 April 2024 6:00 PM IST

Reopening Of Assessment Inspired From Review & Change Of Opinion By Subsequent AO Is Deprecated: Madras HC

Reopening Of Assessment Inspired From 'Review' & 'Change Of Opinion' By Subsequent AO Is Deprecated: Madras HC

10 Jan 2024 12:00 PM IST

Dept.’s Personal Opinion Not Tangible Material For Reopening Assessment: Calcutta High Court Quashes Reassessment

Dept.’s Personal Opinion Not Tangible Material For Reopening Assessment: Calcutta High Court Quashes Reassessment

30 Nov 2023 8:30 AM IST