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Chapter
Chapter XIV
Section No.
Income escaping assessment
Library Link
http://taxsutra.com
ITAT: TPO order absent scrutiny void; Such order also invalid basis for reopening
HC:Quashes reassessment being re-appreciation of record; Relies on Kelvinator 
HC:Quashes reassessment in 'writ' jurisdiction, Upholds 143(3) assessment as…
ITAT:Holds un-cultivable land as 'non-agricultural', liable to capital gains…
ITAT:Quashes re-assessment on Danish assessee based on surmises & presumptions&…
HC:Refuses to restrict enquiry scope during reassessment proceedings, holds…
HC:Common management, accounts no bar for claiming Sec 10A benefit on unit expansion…
HC: Sec 147 / 148 reassessment provisions not applicable to block assessment…
ITAT:Upholds McDonald’s re-assessment as lower tax rate…
ITAT:Share transfer pursuant to family arrangement not 'gift'; Transfer…
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