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Income- Tax Act, 1995
146. 1[ Reopening of assessment at the instance of the assessee.- Omitted by the Direct ... read as under:" 146. Reopening of assessment at the instance of the assessee.- (1) Where an assessee assessed under section
Central Government Act
return filed is therefore accepted.
Hence there is no assessment for 1941-42. As this is a non-resident
company ... original assessment proceedings cannot be
reagitated on the assessment being reopened for bringing to tax income
which had 'escaped
Supreme Court of India
conclusion that action could now be taken for
reopening assessment even if the information was wholly
vague, indefinite, far-fetched ... powers of the Income Tax Officer to reopen
assessment, though wide, are not plenary. The words are
"reason to believe
Supreme Court of India
Right of Income-Tax Officer to reopen assessment under s.
34 of the Income-tax Act, 1922, barred ... Whether notice under s. 148
to reopen assessment could be issued.
HEADNOTE:
Under
Supreme Court of India
issued a notice under section 148 for
reopening the assessment. During the course of reopening of assessment,
assessing officer made ... return. Hence, the assessing officer was justified in reopening
assessment. The assessee's stand was that the valuation mentioned
Madhya Pradesh High Court
Rules, 1939 conferred power
upon the assessing authority to reopen assessment in regard to cases of
escaped turnover while rule ... serves as the foundation of the jurisdiction to
reopen an assessment is that of 'turnover' and not, be it noted
Andhra High Court
contention was
that once the ground for reopening the assessment did not survive, the
assessing officer had no jurisdiction ... hand, submitted
that the assessing officer had rightly reopened the assessment for
assessment years 1989-90 and 1990-91 after
Income Tax Appellate Tribunal - Nagpur
Income-tax Act, 1961, for the purpose of reopening an
assessment of the income of the petitioner for the assessment ... competence, jurisdiction and/or authority to
reopen the assessment under Section 147 of the Income
Calcutta High Court
Income-tax
Act, 1961, for reopening the assessment of the petitioner, for a writ
in the nature of mandamus commanding ... Income-tax Act, 1961, for the purpose of
reopening the assessment of the petitioner for the said assessment year
Calcutta High Court
reason
explained appears to be that once an assessment was reopened, the
initial order for assessment ceased to be operative ... that the effect
of reopening the assessment was to vacate or set aside the initial
order of assessment
Madras High Court
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