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When Can Re-Assessment Be Opened U/s 147, 148 of Income Tax Act? Supreme Court Explains

When Can Re-Assessment Be Opened U/s 147, 148 of Income Tax Act? Supreme Court Explains

16 May 2026 12:15 PM IST

Department Cant Reopen Assessment If Limitation Period Expired Before Amendment Extending Timeline: Kerala High Court

Department Can't Reopen Assessment If Limitation Period Expired Before Amendment Extending Timeline: Kerala High Court

23 Nov 2024 12:30 PM IST

Reasons To Believe Of Income Escaping Assessment Must Have Nexus With Information Before AO Which Led To Formation Of Such Belief: Ahmedabad ITAT

Reasons To Believe Of Income Escaping Assessment Must Have Nexus With Information Before AO Which Led To Formation Of Such Belief: Ahmedabad ITAT

21 Aug 2024 12:35 PM IST

Assumption Of Jurisdiction Based On Wrong Facts Cant Form Basis For Initiating Reopening: Mumbai ITAT

Assumption Of Jurisdiction Based On Wrong Facts Can't Form Basis For Initiating Reopening: Mumbai ITAT

14 July 2024 6:45 PM IST

Reasons To Believe For Reopening Must Based On Credible Information : Kolkata ITAT

'Reasons To Believe' For Reopening Must Based On Credible Information : Kolkata ITAT

14 July 2024 5:15 PM IST

Non-Filing Of GST By Supplier Cant Be The Reason For Reopening Assessment After 4 Years: ITAT

Non-Filing Of GST By Supplier Can't Be The Reason For Reopening Assessment After 4 Years: ITAT

9 July 2024 9:13 AM IST

AO Cant Reopen Assessment Beyond Period Of Four Years When There Was Full Disclosure By Assessee: Mumbai ITAT

AO Can't Reopen Assessment Beyond Period Of Four Years When There Was Full Disclosure By Assessee: Mumbai ITAT

2 May 2024 1:30 PM IST

Incorrect calculation by AO Is Not Failure On Part Of Taxpayer To Disclose Material Fact, For Initiating Reopening: Ahmedabad ITAT

Incorrect calculation by AO Is Not 'Failure On Part Of Taxpayer To Disclose Material Fact', For Initiating Reopening: Ahmedabad ITAT

28 March 2024 6:00 PM IST

Explanation 3 To Sec 147 Cant Be Resorted To Make Addition On Any Other Issue Which Is Not Included In Reasons For Reopening: New Delhi ITAT

Explanation 3 To Sec 147 Can't Be Resorted To Make Addition On Any Other Issue Which Is Not Included In Reasons For Reopening: New Delhi ITAT

13 March 2024 6:45 PM IST

Prior Sanction Of Approval From Competent Authority Mandatory Before The Reopening Of Assessment: ITAT

Prior Sanction Of Approval From Competent Authority Mandatory Before The Reopening Of Assessment: ITAT

8 Dec 2023 11:21 AM IST

Dept. Failed To Produce New Or Tangible Information To Justify The Reopening Of Assessment Against IDFC: Madras High Court

Dept. Failed To Produce New Or Tangible Information To Justify The Reopening Of Assessment Against IDFC: Madras High Court

9 Oct 2023 7:00 PM IST

Bombay High Court Quashes Reopening Of Assessment After 4 Years In The Absence Of Concealment By Assessee

Bombay High Court Quashes Reopening Of Assessment After 4 Years In The Absence Of Concealment By Assessee

26 Aug 2023 1:40 PM IST