SC: Reserved Category Candidate Who Availed Prelims Relaxation Cannot Claim an Unreserved Seat  ||  SC: Public Sector Enterprises Cannot Act Against Retired Employees Without Clear Rules  ||  Supreme Court: Single FIR is Permissible in Mass Cheating Cases Arising From One Conspiracy  ||  SC: Courts Cannot Take Cognizance of Time-Barred Cheque Bounce Cases Without Condoning Delay  ||  SC: Exoneration in Disciplinary Proceedings Does Not Always Bar Criminal Prosecution  ||  SC: Judge Cannot Be Presumed Biased Merely Because a Litigant’s Relative Is Police or Court Staff  ||  Delhi HC: Delays From Medical Review Cannot Justify Ante-Dated Seniority For BSF Candidates  ||  Allahabad HC: Being ‘Proclaimed Offender’ Does Not Completely Bar Grant of Anticipatory Bail  ||  Delhi HC: Abortion by a Married Woman For Marital Discord is Legal under The MTP Act  ||  NCLT Kochi: Fraud Has No Time Limit and Directors Cannot Use Delay As a Defense    

ITAT, Kolkata: Re-Assessment Without Any ‘Fresh Tangible Materials’ is Bad in Law - (24 May 2017)

Kolkata bench of Income Tax Appellate Tribunal has ruled that re-assessment solely based on original assessment records and without any fresh tangible materials in possession of AO is bad in law under provisions of Sections 147/148 of Income Tax Act.

Tags : KOLKATA   INCOME TAX APPELLATE TRIBUNAL   RE-ASSESSMENT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved