Can an AO reopen the assessment again even if there is a specific query which was raised & discussed in the original assessment?
CBDT Circular No. 17/2023: Clarifications regarding trust audit reports & ‘substantial contributions exceeding 50,000/- to the trust or institution
LTCG exemption from penny stocks is not entitled to exemption U/S 10(38) of the Income Tax Act: ITAT Kolkata
GSTN Advisory in respect of introduction of Compliance Pertaining to DRC-01C (Difference in Input Tax Credit (ITC) available in GSTR-2B & ITC claimed in the GST-R3B)
Delay of 433 days in filing Income tax Appeal: Kerala HC directs Income Tax Commissioner to Decide Condonation Application
Appellate Authority Cannot Condone Delay in Filing GST Appeal For More Than One Month Beyond Prescribed Period: Kerala High Court Dismisses Writ Petition
Chennai ITAT deleted partial addition of cash deposited during demonetisation and ordered taxation at Normal Tax Rate for other additions
Reopening of the case on borrowed satisfaction and change of opinion is not permissible: Bombay High Court