Re-assessment proceedings Archives

Calcutta High Court affirms Section 148A(d) IT Act order; directs active participation in re-assessment proceedings

Calcutta High Court observed that the assessing officer issued the impugned notice based on the high-value cash deposits during the demonetization period.

Case Briefs High Courts

Availability of Alternative Remedy is not an absolute Bar to challenge re-opening of assessment: Madhya Pradesh High Court

The Madhya Pradesh High Court held that alternative remedy is not absolute bar for examining conditions to issue reassessment notice and admitted the petitions for the final hearing.