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Reassessment ( 156 results )

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Rulings
HC: Upholds reassessment since no variation in foundational material behind reasons recorded & supplied

Mar 25, 2024
Rulings
HC: Quashes reassessment proceedings against foreign investor; Follows Angelantoni judgment

Mar 20, 2024
Rulings
HC: Sec.148 notice, post-Ashish Agarwal, not saved by Sec.149(1)-fifth proviso if barred by first proviso

Feb 28, 2024
Rulings
ITAT: Mauritian non-filer company not liable for reassessment on investment-sale remittance

Jan 18, 2024
Rulings
HC: Specified authority's sanction & limitation 'intertwined'; Absent Sec.151(ii) sanction, quashes reassessment proceedings

Jan 16, 2024
Rulings
HC: Quashes Sec.148 notice for AY 2013-14, issued post-Ashish Agarwal; Distinguishes Delhi HC’s Touchstone

Jan 16, 2024
Rulings
HC: CBDT’s ‘time travel’ theory ultra vires Sec.149(1); Explains implications of Ashish Agarwal ruling

Nov 16, 2023
News
Delhi HC stays reassessment proceedings against Flipkart Group Cos., involving Rs.3,500 Cr. FDI

Jul 26, 2023
Rulings
HC: Sets aside Sec.148A(b) notice, directs gathering of material on Assessee's income escapement

Jun 27, 2023
Rulings
HC: Disparity between Sec.148A(d) order & Sec.148A(b) notice, violative of natural justice

Jun 24, 2023
Rulings
HC: Sets aside reassessment proceedings against merged entity, follows SC's Maruti Suzuki ruling

Jun 16, 2023
News
Delhi HC to examine survey-triggered reassessment proceedings on limitation & natural justice

May 29, 2023
Experts' Corner
'Time Travel' in Reassessments - A Surgical Analysis

Apr 19, 2023
News
Karnataka HC to construe Sec.149(1)(b), Rs.50 Lac threshold in capital gains case

Apr 17, 2023
News
Copy of SC Order granting stay on Allahabad HC ruling on reassessment controversy

Apr 17, 2023
Rulings
HC: TOLA extensions inapplicable to amended Sec.149; Reassessment proceedings for AY 2013-14, 2014-15 time-barred

Feb 25, 2023
Rulings
HC: Allahabad HC ruling on validity of AYs 2013-14 to 2017-18 reassessment proceedings

Feb 24, 2023
News
Gujarat HC quashes re-assessment notices for AYs 2013-14, 14-15

Feb 07, 2023
Rulings
HC: Govt.’s repeated assurances to foreign investors sacrosanct; Revenue cannot 'go behind' TRC

Jan 30, 2023
Experts' Corner
New Reassessment Regime - Fair & Equal Treatment of Taxpayers: A Bridge Too Far!! [Part II]

Dec 30, 2022

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