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Search Results for Tag : Reopening

Notifications & Circulars

Clarification regarding media reports claiming special drive to reopen cases with reference to HRA claims(08.04.2024)

There is no special drive to re-open cases of mismatch, and media reports alleging that large-scale re-opening is being undertaken by the CBDT are com.....

Tags : Clarification, Reopening of cases, HRA claims



Judgments

Notice under Section 148 of IT Act cannot be issued merely on basis of suspicion(23.12.2020)

Assessee, an individual, was engaged in agricultural activity during the relevant year. In the case of the assessee, an information was received throu.....

Tags : Assessment, Reopening, Validity



In the absence of any new tangible material, the case could not be reopened on mere change of opinion(23.06.2023)

The original return of income filed by the assessee was scrutinized under Section 143(3) of Income Tax Act, 1961 (IT Act) determining the income at Rs.....

Tags : Assessment, Reopening, Legality



There has to be satisfaction of the Assessing Officer for reopening of the assessment and reopening cannot be made in a mechanical manner(26.12.2023)

The assessee has challenged reopening of assessment by the learned Assessing Officer under Section 147 of the Income Tax Act, 1961 (IT Act) which was .....

Tags : Assessment, Reopening, Legality



News

Madras HC Issues Notice on Plea Seeking Reopening of Exclusive Transgender Clinic(06.08.2021)

Madras High Court has issued notice on a Public Interest Litigation (PIL) seeking the reopening of the speciality transgender clinic at the Rajiv Gand.....

Tags : Madras High Court, Reopening of Exclusive Transgender Clinic



Calcutta HC Dismisses PIL Challenging WB Govt's Decision to Reopen Schools from November 16(12.11.2021)

Calcutta High Court has dismissed a Public Interest Litigation (PIL) petition challenging the decision of the West Bengal government to reopen schools.....

Tags : Calcutta High Court, Reopening of School



Delhi HC: No Requirement to Issue Two Separate Notices for Reopening of Assessment Proceedings(04.03.2020)

Delhi High Court has held that there is no requirement to issue two separate notices in the name of amalgamated Companies for the reopening assessment.....

Tags : Delhi High Court, Separate Notices for Reopening of Assessment Proceedings



Delhi HC Directs Delhi Govt to File Status Report on Reopening of Hazrat Nizamuddin Markaz(25.02.2021)

Delhi High Court has directed the Delhi Government and Delhi Police to file their status report and replies to the petition by the Delhi Waqf Board th.....

Tags : Delhi High Court, Reopening of Hazrat Nizamuddin Markaz



Del. HC: Only Discovery of Material Would Trigger Reopening or Abatement of Assessment(11.04.2024)

Delhi High Court has held that reopening or abatement of proceeding would only be triggered on discovery of material that is likely to have a bearing .....

Tags : Delhi High Court, Abatement of Assessment, Reopening



Calcutta HC Directs Visva Bharati University to Reopen Hostels in Presence of Police, Student(10.03.2022)

Calcutta High Court has directed the Visva-Bharati University authorities to immediately open hostels for its students. The Court has ordered that the.....

Tags : Calcutta High Court, Reopening of Hostels



In the absence of fresh tangible material, the action under Section 147 of the IT Act by the AO is not tenable(20.05.2022)

The case of the assessee has been taken up for scrutiny and assessment order under Section 153A read with 143(3) of the Income Tax Act, 1961 (IT Act) .....

Tags : Assessment, Reopening, Legality



Gujarat HC: Assessing Officer Empowered to Reopen Concluded Assessment(12.07.2021)

Gujarat High Court has held that the Assessing Officer (AO) is empowered to reopen concluded assessment if information disclosed originally is found t.....

Tags : Gujarat High Court, Reopening of Concluded Assessment



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