#Section 148
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JAO Has No Jurisdiction – ITAT Quashes 148 Notice Issued Outside Faceless Scheme
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Quantum-Pending – Bona Fide Belief Saves Assessee from Section 271B Penalty
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Reopening Based Only on Change of Opinion Is Not Permissible: ITAT Chennai
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Reassessment Notice for AY 2017-18 Invalid Due to Time-Bar Under Section 149
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Gujarat HC Quashes Time-Barred Section 148 Notice Post-TOLA
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Rule 46A Violated: Rs. 20 Cr Loan Additions Sent Back for Inquiry
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Reassessment Quashed for Issuing Section 148 Notice Through Wrong Authority
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Reassessment Quashed for Being Passed on a Struck-Off Company
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Section 148 notice issued by a JAO instead of FAO is without jurisdiction: ITAT Chandigarh
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Reassessment post full and true disclosure results into mere change of opinion hence not sustained
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Rajasthan HC Quashes Reassessment Notice Issued by JAO Due to Faceless Regime Requirements
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Reassessment Quashed for Wrong Sanction: Notice Issued Without Mandatory PCCIT Approval
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Faceless Assessment Scheme Not Applicable to Issuance of Section 148 Notices: Gujarat HC
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