AO Cannot Reopen Assessment On Same Material To Cure Lapse In Original Proceedings: Gujarat High Court
11 March 2026 1:55 PM IST
IT Reassessment Notices Issued After Limitation Period Invalid Despite Ashish Agarwal Ruling: Karnataka High Court
2 Feb 2026 12:47 PM IST
S. 148 Income Tax Act | Reassessment Based On Mere Change Of Opinion Without Concrete Evidence Not Justified: Gujarat High Court
3 Dec 2025 7:55 PM IST
NFAC Doesn't Take Away Jurisdictional Assessing Officer's Power To Initiate Reassessment U/S 148 Income Tax Act: Delhi High Court
22 Nov 2025 1:40 PM IST
Assessing Officer Can't Issue Reassessment Notice On Mere 'Change Of Opinion' About Material Already Available At Time Of Scrutiny: Gujarat HC
25 Sept 2024 8:25 PM IST
Object Of Introduction Of Faceless Assessment Stands Defeated If Show Cause Notice U/s 148 Is Issued By Jurisdictional AO: Punjab & Haryana HC
23 July 2024 8:00 AM IST
