Reassessment – smeaccountant

COVID-19 social distancing sign on a coastal trail emphasizes safety precautions during the pandemic.

ITAT Jaipur Rules No Section 143(2) Notice Required for Reassessment When Returned Income Is Accepted

Learn about the ITAT Jaipur ruling that states a Section 143(2) notice is unnecessary during reassessment if the assessing officer accepts the returned income.

Prasenjit Bhowmik October 20, 2026

Studio shot of income tax envelope with red pen for accounting and tax season preparation.

Income Tax Reassessment Under Income-Tax Act 2025: A Practical Guide

Understand income tax reassessment under the Income-tax Act, 2025 with this guide covering sections 279-286, limitation periods, and validity checks.

Prasenjit Bhowmik October 16, 2026

Detailed view of the Gateway of India archway in Mumbai, showcasing its architectural grandeur.

Bombay High Court Rules AO Cannot Initiate Reassessment Without Deciding Objections

The Bombay High Court has quashed tax notices, ruling that assessing officers cannot start reassessment scrutiny before properly deciding objections and the expiry of four weeks.

Prasenjit Bhowmik October 6, 2026

Conceptual image of tax deductions with alphabet blocks and percent symbol on black surface.

ITAT Ahmedabad Upholds Denial of Section 80GGC Deduction for Political Donation

ITAT Ahmedabad dismisses appeal and upholds Section 80GGC disallowance for a political donation of one lakh rupees, validating reassessment proceedings.

Prasenjit Bhowmik October 3, 2026

Close-up of a surveillance notice on a brick wall, urban setting.

ITAT Hyderabad Rules Pr. CIT Approval Invalid for Section 148 Notices Beyond Three Years

ITAT Hyderabad quashes reassessment proceedings, ruling that Pr. CIT approval is invalid for Section 148 notices issued beyond three years.

Prasenjit Bhowmik October 1, 2026

Close-up of a surveillance notice on a brick wall, urban setting.

ITAT Ranchi Invalidates Section 148A(b) Tax Notice for Insufficient Time

ITAT Ranchi sets aside a tax reassessment notice under Section 148A(b) and Section 263 proceedings due to a failure to provide seven clear days.

Prasenjit Bhowmik September 18, 2026

Detailed view of the historic Taj Mahal Palace facade in Mumbai, showcasing its Victorian architecture.

ITAT Mumbai Quashes Income Tax Reassessment Over Borrowed Satisfaction

Learn how ITAT Mumbai set aside a tax reassessment because the assessing officer relied on investigation wing data without independent verification.

Prasenjit Bhowmik September 9, 2026

A warning sign in a museum advising visitors not to touch exhibits.

ITAT Cuttack Rules NFAC Show-Cause Notice Before March 29 2022 Invalid

ITAT Cuttack quashes reassessment proceedings after ruling that NFAC issued a show-cause notice prematurely without proper jurisdiction.

Prasenjit Bhowmik September 9, 2026

Blue designated smoking area sign surrounded by lush greenery outdoors during the day.

ITAT Chandigarh Quashes Time-Barred Section 148 Notice for AY 2015-16

ITAT Chandigarh sets aside a time-barred Section 148 notice issued on April 1, 2022, for assessment year 2015-16, invalidating related penalties.

Prasenjit Bhowmik September 6, 2026

1 April Notice Date Prevails Over 31 March: Rajkot ITAT Quashes ₹1.33 Cr Penny-Stock Addition

1 April Notice Date Prevails Over 31 March: Rajkot ITAT Quashes ₹1.33 Cr Penny-Stock Addition

Discover how the Rajkot ITAT quashed a 1.33 crore tax addition, ruling that an April 1 notice date invalidates older reassessment procedures.

Prasenjit Bhowmik August 21, 2026