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Search Results for Tag : Reassessment Proceeding

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ITAT, Delhi: Entire Reassessment Proceedings Invalid if Assessee Precluded from Raising Objections(22.03.2021)

Income Tax Appellate Tribunal (ITAT), Delhi has ruled that the entire reassessment proceedings invalid, if assessee precluded from raising objection a.....

Tags : Income Tax Appellate Tribunal, Reassessment Proceedings



ITAT, Mumbai: Reassessment Proceeding Cannot be Held Time Barred When Amendment Increases Limitation(25.02.2022)

Income Tax Appellate Tribunal, Mumbai has held that reassessment proceeding cannot be held time barred when an amendment increasing limitation of time.....

Tags : Income Tax Appellate Tribunal, Reassessment Proceeding



All HC: Reassessment Proceedings for AY 2013-14, 2014-15 Initiated After 1 April 2021 Must be Closed(27.02.2023)

Allahabad High Court while observing that Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 has held that time limit .....

Tags : Allahabad High Court, Reassessment Proceedings, Income-Tax



Delhi High Court Quashes Reassessment Proceedings As Initiated Without Jurisdiction(20.05.2022)

Delhi High Court while quashing the re-assessment proceedings initiated by Income Tax Officer, Jaipur (ITO) has held that since the petitioner jurisdi.....

Tags : Delhi High Court, Income-Tax, Reassessment Proceedings, Assessing Officer



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