#Section 144B
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1,431 articlesIncome Tax
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New liability fastened after approval of resolution plan would palpably be illegal
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Issuance of notice mandatory before an adverse conclusion arrived in assessment order: Madras HC
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Calcutta HC Sets Aside Assessment Order for Notice Sent to Unregistered Email, Violating Natural Justice
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Reopening Based on Internal Audit Memo Unsustainable Before Section 148 Amendment: ITAT Mumbai
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Section 144C(13) Compliance Timelines Begin from DRP Directions Upload Date
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Writ to evade payment of statutory deposit during pendency of statutory appeal not permissible
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Non-granting of personal hearing even after specific request by assessee not justified
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Non-Adherence to Section 144B Procedure Renders Assessment Order Invalid: Bombay HC
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Absence of Faceless Assessment Invalidates Section 148 notice: P&H HC
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Section 148 Notices Invalid Due to Non-Compliance with Faceless Assessment Procedure
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Calcutta HC Stays Section 148 Notice in Anup Kumar Case
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Calcutta HC Stays Section 148 Notice till disposal of writ petition
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Reassessment quashed as reasons supplied to assessee & to higher forum were not same
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