#Section 148
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5,409 articlesIncome Tax

Income Tax
Incorrect Approval Dooms 148 Notice: ITAT Quashes Reassessment Under New Regime
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Capital Gains on Development Rights Taxable to Members, Not Society: ITAT Mumbai
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ITAT Ahmedabad Remands Case for Proper Adjudication of URD Cash Transactions
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Faceless Assessment Notices After Limitation Held Invalid by Delhi HC
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Reassessment Notice Against Deceased Person Declared Null by Gujarat HC
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Income Tax
Department cannot recover Income tax or adjust refunds during subsistence of stay order
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Income Tax
Reassessment Order Set Aside After GST Proceedings Closure on Same Issue
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Bombay High Court Quashes Section 148 Notice Issued by Jurisdictional Officer
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Income tax notice issued without signature is foundational defect which cannot be ignored
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Income Tax
Reassessment on Wound-Up Foreign FPI Held Void: ITAT Quashes ₹456 Cr Addition
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Assessment on Deceased Person Annulled: ITAT Quashes ₹1.73 Cr Addition
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Dead Firm, Live Notice: ITAT Rajkot Quashes Reassessment Against Non-Existent Entity
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Reassessment u/s. 147 based solely on change of opinion is impermissible
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Income Tax
