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Reassessment ( 186 results )

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Rulings
ITAT: Revenue not entitled to limitation extension u/s 153, given invalid reference u/s 92CA for info. exchange

Apr 21, 2025
Rulings
SC: Rejects Nokia's 'non-existing' entity plea, upholds reassessment notice post Ashish Agarwal

Apr 21, 2025
News
SC: Rejects Nokia's 'non-existing' entity plea, upholds reassessment notice post Ashish Agarwal

Apr 17, 2025
Rulings
ITAT: Deletes penny stock capital gain addition made solely on BSE's 133(6) response sans supporting evidence

Apr 11, 2025
Rulings
SC: Dismisses Assessee’s SLP on issue of submission of all material forming basis for Revenue’s opinion for initiating reassessment

Apr 11, 2025
Rulings
SC: Dismisses assessee's SLP challenging CIT's 'mechanical' satisfaction/approval for reassessment

Apr 07, 2025
Rulings
HC: Declines to entertain writ on late issuance of notice due to system overload

Apr 04, 2025
Rulings
HC: Despite Revenue’s non-application of mind, declines Trinamool Cong.’s relief plea when assessment almost final

Mar 31, 2025
Rulings
HC: Upholds reassessment based on investigation wing report; Rejects ‘borrowed satisfaction’ plea

Mar 29, 2025
Rulings
HC: Reopening based on SEBI's order but AO didnot consider SEBI's / SAT's findings; Reassessment unsustainable

Mar 28, 2025
Rulings
HC: Quashes reassessment proceedings having initiated after approval of resolution plan by NCLT under IBC

Mar 28, 2025
Rulings
HC: Adverting to old methods contradict legislative intent; Quashes reassessment for not adhering to Sec.151A

Mar 27, 2025
Rulings
HC: Quashes reassessment citing change of opinion, sans satisfaction of jurisdictional parameters for reopening beyond 4 years

Mar 26, 2025
Rulings
HC: Upholds re-assessment initiation citing assessee's failure to explain discrepancies in rent and salary TDS

Mar 24, 2025
Rulings
ITAT: Quashes Sec. 148 notice issued beyond 3 years due to improper sanction; Follows Rajeev Bansal judgement

Mar 22, 2025
Rulings
HC: Can't initiate re-opening merely because AO failed to disallow expense; Allows Glaxo's writ

Mar 20, 2025
Rulings
ITAT: No reasons recorded, initiation & completion of reassessment by different officers, notice u/s 148 time barred

Mar 18, 2025
Rulings
ITAT: Deletes addition of alleged loan given documents seized during search didn’t mention Assessee

Mar 06, 2025
Rulings
SC: Dismisses Revenue SLP on reassessments initiated based on Shah Commission Report qua illegal mining

Mar 06, 2025
Rulings
ITAT: Quashes reassessment proceedings against Shah Rukh Khan absent failure to disclose material facts ‘fully and truly’

Mar 05, 2025

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