#Section 148
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Reopening Quashed- JAO’s 148 After 29.03.2022 Invalid – Faceless Scheme is Mandatory
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JAO-Issued Section 148 Notice Invalid: ITAT Chennai Quashes Reassessment
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Section 148 Notice By JAO Post-Faceless Scheme Vitiates Reassessment
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Section 148 Assessment Set Aside Over Jurisdiction & DIN Defects
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Provisions of section 153C doesn’t apply to search initiated subsequent to 01.04.2021
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JAO-Issued 148 Notice After 29.03.2022 Held Invalid: Entire Reassessment Quashed- Chennai ITAT
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ITAT Deletes Additions for Alleged Bogus Purchases & Unproved Unsecured Loans
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Non-Faceless 148 Notice Rule of Law Prevails: JAO-Issued U/s 148 Notice Post-Scheme Declared Void
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Reopening Collapses: 148 Notice by Jurisdictional AO After 29.03.2022 Held Void ab initio
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Section 148 Notice by JAO After Faceless Regime? Chennai ITAT Quashes Both Reassessments
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Faceless Assessment Scheme Mandatory for Section 148 Notices
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No Proof, No Addition: ITAT Deletes ₹25 Crore 69A Cash-Loan Allegation
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When JDA Agreement Is Executed, Registered Later, & Eventually Cancelled — AO Must Re-examine
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