Reassessment Proceedings, Senior Officers Like ACIT, PCIT Expected To Apply Mind; Delhi High Court
1 year ago

Reassessment Proceedings, Senior Officers Like ACIT, PCIT Expected To Apply Mind; Delhi High Court

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The Delhi High Court has held that senior officers like ACIT and PCIT are expected to apply their minds to such requests and, only after that, approve the initiation of reassessment proceedings.The bench of Justice Rajiv Shakdher and Justice Anish Dayal has observed that the reopening of the concluded scrutiny assessment is a serious business. The Delhi High Court has held that senior officers like ACIT and PCIT are expected to apply their minds to such requests and, only after that, approve the initiation of reassessment proceedings. The bench of Justice Rajiv Shakdher and Justice Anish Dayal has observed that the reopening of the concluded scrutiny assessment is a serious business. The Court observed that it was not a case where the AO sought to draw a fresh inference, which it could have raised when he framed the original assessment order regarding the loan transaction based on the material placed before him.

History of this topic

Delhi High Court Slaps ₹1 Lakh Cost On Litigant For Filing Contempt Plea Against CCI To Stall Authority's Ongoing Investigation Against It
5 days, 12 hours ago
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
6 days, 18 hours ago
Assessing Officer Not Required To Examine Commercial Expediency Of Transaction When Evaluating Assessee's Explanation U/S 68 Of IT Act: Delhi HC
1 month ago
Mistake On Part Of AO Resulting In Under Assessment Of Income No Ground To Re-Open Assessment U/S 147 Of Income Tax Act: Delhi HC
1 month, 1 week ago
Word 'Approved' By PCCIT For Reopening Of Assessment Not Enough, Reasons Necessary, Delhi High Court
4 months ago
Liquidator Never Informed Of Reassessment Proceedings, Patna High Court Quashes Order
4 months, 1 week ago
AO Can't Disregard ITAT's Direction To Re-examine Issue By Referring To CBDT Circular: Delhi High Court
4 months, 3 weeks ago
Assessment Re-Opened By Dept. Based On 'Change Of Opinion'; Himachal Pradesh High Court Quashes Reassessment
5 months, 3 weeks ago
Absence Of Incriminating Materials, AO Not Empowered To Reopen Assessments In Block Period Of Six Years: Kerala High Court
6 months ago
Revisionary Power Can't Be Invoked On Allegation Of Improper Inquiry By AO: Delhi ITAT
6 months ago
Reassessment Order Can't Merely Be Based On Tax Evasion Report Or An Audit Report: Orissa High Court
7 months, 2 weeks ago
Assessment Can Be Reopened Based On Audit Objections Under New Reassessment Regime: Kerala High Court
8 months, 2 weeks ago
PCIT Cannot Enlarge Scope Of Limited Scrutiny By Invoking Sec 263: Chennai ITAT
9 months, 1 week ago
Ahmedabad ITAT Quashes Reopening In Absence Of Tangible Material With AO To Form Reason To Believe Escaped Assessment
9 months, 1 week ago
Once Reassessment Framed By AO Is Not Sustainable,Order U/s 263 Seeking To Revise Reassessment Is Not Acceptable: Delhi ITAT
9 months, 1 week ago
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
9 months, 1 week ago
Court Cannot Determine Admissibility, Relevancy, Materiality, And Weight Of Any Evidence Under Section 27 of A&C: Delhi High Court
9 months, 3 weeks ago
Burden To Prove Escaped Assessment Lies On Assessing Authority: Allahabad High Court Quashes Reassessment Order Against Flipkart
9 months, 4 weeks ago
Reopening Of Income Tax Assessments : Supreme Court Refuses To Interfere With Delhi High Court's Guidelines To Tax Dept
10 months, 1 week ago
Reassessment Proceedings Initiated On Account Of Change Of Opinion Merits To Be Quashed: Mumbai ITAT
10 months, 2 weeks ago
Reopening Initiated On Basis Of Wrong Reasons Renders Very Assessment As Invalid: Mumbai ITAT
10 months, 2 weeks ago
Reopening Of Assessment Inspired From 'Review' & 'Change Of Opinion' By Subsequent AO Is Deprecated: Madras HC
11 months, 1 week ago
Reassessment Proceedings Can't Be In The Nature Of Review: Karnataka High Court
1 year ago
Dept.’s Personal Opinion Not Tangible Material For Reopening Assessment: Calcutta High Court Quashes Reassessment
1 year ago
Reassessment Notice Severed At Old Address Despite Knowing Assessee’s New Address: Delhi High Court Quashes Assessment Order
1 year, 1 month ago
Delhi High Court Grants Assessee An Opportunity To Adduce Evidence On Qualification, Experience, Work Profile Of Employees To Avoid Section 40A(2) Disallowance
1 year, 1 month ago
Bombay High Court Quashes Re-Assessment Order Based On Change Of Opinion Without Any Tangible New Information
1 year, 3 months ago
DHJS Exam 2022 : Supreme Court Sets Aside Delhi HC Order Allowing Re-Evaluation Of Answer Sheet
1 year, 5 months ago
Non-Supply Of Survey Report, Delhi High Court Stays Reassessment Proceedings Against Centre For Policy Research
1 year, 6 months ago
What Is The Scope Of Scrutiny An Officer Is Required To Make While Clearing A Petition For Listing? Delhi High Court Asks Registrar To Clarify
1 year, 8 months ago
Absence Of Material: Bombay High Court Quashes Reassessment Proceedings
1 year, 10 months ago
Delhi High Court Stays Reassessment Order Based On Internal Audit Objection
1 year, 10 months ago
Information Triggering Reassessment Proceedings Needs To Be Furnished To The Assessee: Delhi High Court
1 year, 10 months ago
Nothing New Happened Between The Date Of Reassessment Order And The Date Of Forming The Opinion By AO: Bombay High Court Quashes Reassessment Order
1 year, 11 months ago
Failure To Disclose All Material Facts Is Essential To Issue Reassessment Notice: Bombay High Court
2 years ago
Courts Ought To Refrain From Interfering With Findings Of Facts In Departmental Inquiries Unless There Are Exceptional Circumstances: Supreme Court
2 years ago
Reassessment Powers Could Not Be used For Reverification Or For A Rowing Inquiry: Gujarat High Court
2 years, 1 month ago
'Large Pendency, Lack Of Uniform Method Of Prioritization': Delhi High Court Issues Directions For Expeditious Disposal Of Cases In Consumer Forums
2 years, 1 month ago
Reassessment Notice Based On Error Resulting From Oversight Of AO Is Not Valid: Delhi High Court
2 years, 1 month ago
In The Absence Of A Full And True Disclosure, Reassessment Is Not Barred By Limitation: Madras High Court
2 years, 1 month ago
Reassessment Notices Issued Between 1st April 2021 To 30th June, 2021 Not Time Barred: Delhi High Court
2 years, 3 months ago
Invalid Reassessment Notice, The Entire Proceedings have To Collapse: Calcutta High Court
2 years, 3 months ago
Article 226 | Court Cannot Re-Appreciate Evidence Already Considered By Departmental Authorities: Delhi High Court
2 years, 4 months ago
Reopening Assessment Without Furnishing Information Violates Principles Of Natural Justice: Calcutta High Court
2 years, 4 months ago
Reopening of IT Assessment By Officer Having No Jurisdiction: Madras High Court Invalidates Proceedings
2 years, 5 months ago
Reassessment Proceedings Can't Be Initiated On Same Set Of Facts Available: ITAT
2 years, 5 months ago
Delhi High Court Quashes Assessment Order For Not Giving Opportunity To File Objection To SCN
2 years, 6 months ago
Delhi High Court Quashes Reassessment Order Issued Without Considering The Reply Filed By The Assessee
2 years, 6 months ago
Re-Examination Can't Be Used To Give Chance To Witness To Undo Statement Made In Cross Examination & Fill Lacunae In Evidence: Delhi High Court
2 years, 6 months ago

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