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    September 15, 2026   Case Laws Income Tax
    Reassessment Based on GST Adjudication Requires Independent Income-Tax Inquiry Rather Than Sole Reliance on GST Proceedings
    September 15, 2026   Case Laws Income Tax
    Consistent depreciation treatment under TNMM prevents distorted margins and removes arm's-length adjustments for associated-enterprise transactions.
    September 15, 2026   Case Laws Income Tax
    Section 87A rebate covers tax on short-term capital gains under special rates when total income remains within the threshold.
    September 15, 2026   Case Laws Income Tax
    Reassessment based on departmental intelligence survives independent review, but suspicion alone cannot sustain unexplained share-sale additions.
    September 15, 2026   Case Laws Income Tax
    Uncorroborated electronic records cannot alone support tax additions, while unproved cash rent and stock discrepancies remain disallowed.
    September 15, 2026   Case Laws Income Tax
    Misreporting versus under-reporting: accepted revised cash-deposit disclosure supports penalty immunity where statutory misreporting ingredients remai...
    September 15, 2026   Case Laws Income Tax
    Section 54F residential-house ownership excludes company-owned property from a director's personal property count, preserving deduction eligibility.
    September 15, 2026   Case Laws Income Tax
    Revaluation surplus credited to a retiring partner is taxable as firm-level capital gains, not exempt partner income.
    September 15, 2026   Case Laws Income Tax
    Profit Estimation on Undisclosed Receipts Must Be Fair; Unsupported Additions and Software TDS Disallowance Fail
    September 15, 2026   Case Laws Income Tax
    Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported ...
    September 15, 2026   Case Laws Income Tax
    Charitable registration renewal requires consideration of alternative creation evidence; absence of a trust deed alone cannot justify rejection.
    September 15, 2026   Case Laws Income Tax
    Bogus purchase disallowance requires full rejection of unproved claims; Settlement Commission findings cannot shield later assessment years.
    September 15, 2026   Case Laws Income Tax
    Remission of unpaid interest requires an earlier deduction and actual benefit; mortgage alone does not defeat block depreciation.
    September 15, 2026   Case Laws Income Tax
    Co-operative bank deposits: interest and dividends qualify for section 80P(2)(d) deduction despite exclusion applying to banks' own income.
    September 15, 2026   Case Laws Income Tax
    Subsisting charitable registration cannot be treated as nonexistent merely because an earlier application selected the wrong statutory sub-clause.
    September 15, 2026   Case Laws Income Tax
    Return filing was not a condition for section 10(23C) exemption in the relevant assessment year.
    September 15, 2026   Case Laws Customs
    Provisional bank-account attachment requires Commissioner's approval, written reasons and prior hearing before any extension can validly continue.
    September 15, 2026   Case Laws Customs
    Provisional release of seized goods remains available despite circular-based exclusions not authorised by the Customs Act.
    September 15, 2026   Case Laws Customs
    Export Obligation Discharge Certificate validates EPCG compliance, preventing customs duty demand, confiscation and penalties for alleged import-condi...
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September 15, 2026   Case Laws Income Tax
Reassessment Based on GST Adjudication Requires Independent Income-Tax Inquiry Rather Than Sole Reliance on GST Proceedings
September 15, 2026   Case Laws Income Tax
Consistent depreciation treatment under TNMM prevents distorted margins and removes arm's-length adjustments for associated-enterprise transactions.
September 15, 2026   Case Laws Income Tax
Section 87A rebate covers tax on short-term capital gains under special rates when total income remains within the threshold.
September 15, 2026   Case Laws Income Tax
Reassessment based on departmental intelligence survives independent review, but suspicion alone cannot sustain unexplained share-sale additions.
September 15, 2026   Case Laws Income Tax
Uncorroborated electronic records cannot alone support tax additions, while unproved cash rent and stock discrepancies remain disallowed.
September 15, 2026   Case Laws Income Tax
Misreporting versus under-reporting: accepted revised cash-deposit disclosure supports penalty immunity where statutory misreporting ingredients remain unspecified.
September 15, 2026   Case Laws Income Tax
Section 54F residential-house ownership excludes company-owned property from a director's personal property count, preserving deduction eligibility.
September 15, 2026   Case Laws Income Tax
Revaluation surplus credited to a retiring partner is taxable as firm-level capital gains, not exempt partner income.
September 15, 2026   Case Laws Income Tax
Profit Estimation on Undisclosed Receipts Must Be Fair; Unsupported Additions and Software TDS Disallowance Fail
September 15, 2026   Case Laws Income Tax
Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported profit additions.
September 15, 2026   Case Laws Income Tax
Charitable registration renewal requires consideration of alternative creation evidence; absence of a trust deed alone cannot justify rejection.
September 15, 2026   Case Laws Income Tax
Bogus purchase disallowance requires full rejection of unproved claims; Settlement Commission findings cannot shield later assessment years.
September 15, 2026   Case Laws Income Tax
Remission of unpaid interest requires an earlier deduction and actual benefit; mortgage alone does not defeat block depreciation.
September 15, 2026   Case Laws Income Tax
Co-operative bank deposits: interest and dividends qualify for section 80P(2)(d) deduction despite exclusion applying to banks' own income.
September 15, 2026   Case Laws Income Tax
Subsisting charitable registration cannot be treated as nonexistent merely because an earlier application selected the wrong statutory sub-clause.
September 15, 2026   Case Laws Income Tax
Return filing was not a condition for section 10(23C) exemption in the relevant assessment year.
September 15, 2026   Case Laws Customs
Provisional bank-account attachment requires Commissioner's approval, written reasons and prior hearing before any extension can validly continue.
September 15, 2026   Case Laws Customs
Provisional release of seized goods remains available despite circular-based exclusions not authorised by the Customs Act.
September 15, 2026   Case Laws Customs
Export Obligation Discharge Certificate validates EPCG compliance, preventing customs duty demand, confiscation and penalties for alleged import-condition breaches.
September 15, 2026   Case Laws Customs
Customs confiscation requires objective proof of smuggling; uncorroborated retracted statements without cross-examination cannot sustain penalties.

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Home › Highlights › Income Tax › 2024 › March, 2024 › This
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Income Tax

Reopening of assessment u/s 147 - reasons to believe - The...

Reassessment Proceedings Invalidated Due to Vague Reasons; No Failure in Disclosure Found by Assessee.

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Income Tax March 11, 2024 Case Laws AT
Reopening of assessment u/s 147 - reasons to believe - The Tribunal held that the reasons for reopening the assessment were vague and non-specific, and there was no failure on the part of the Assessee to fully disclose all material facts during the original assessment proceedings. Therefore, the initiation of reassessment proceedings was struck down.
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