#Section 148
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5,409 articlesIncome Tax
Income Tax
PAN Mismatch Triggers Reassessment Remand for Import Verification
Income Tax
Income Tax
Borrowed Satisfaction & Zero Independent Enquiry: ITAT Delhi Sets Aside Reassessment
Income Tax
Income Tax
Reopening Quashed for Lack of Disclosure Failure
Income Tax
Income Tax
Reopening on Wrong Reason Quashed: ITAT Deletes Section 68 Addition
Income Tax
Income Tax
Reassessment Found Erroneous for Not Applying Checkmate Law—Revision Justified
Income Tax
Income Tax
Section 148 Notices Held Defective for Post-April Issuance Despite March Dating
Income Tax
Income Tax
Assessment Set Aside as AO’s Letter Did Not Address Reopening Objections
Income Tax
Income Tax
Carbon-Copy Satisfaction Note Fatal: 153C Satisfaction Mechanical Proceedings Held Void Ab Initio
Income Tax
Income Tax
Reassessment Quashed for Pure Change of Opinion
Income Tax
Income Tax
Section 148 Reassessment Cannot Be Initiated Against Deceased ITAT Delhi
Income Tax
Income Tax
Old Lady’s Inability Leads to Ex-Parte Orders – ITAT Restores Cash Deposit Case for Fresh Assessment
Income Tax
Income Tax
Reassessment Quashed for Issuing Section 148 Notice Beyond “Surviving Period”
Income Tax
Income Tax
Technical ITBA Errors Cannot Extend Limitation for Reassessment
Income Tax
Income Tax
