#Section 148
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5,412 articlesIncome Tax
Income Tax
No reassessment as notice was issued beyond the time limit calculated per the Rajeev Bansal Ruling
Income Tax
Income Tax
Laptop Data Alone Cannot Justify Reopening u/s 148: Excel Sheets Not Books or Assets
Income Tax
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ITAT Quashes Reassessment: Section 148 Notice Issued to Deceased Assessee
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Income Tax
ITAT Kolkata Deletes Penalty u/s 271B Where No Books Were Maintained
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No Capital Gains on Mere Joint Development Agreement Without Possession: ITAT Hyderabad
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Reassessment notice issued after surviving time would be invalid
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ITAT Delhi Deletes ₹27 Crore Income Tax Addition on Farmhouse Sale, Cites Flawed Reassessment Proceedings
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Section 148 Reassessment Notices Must Follow Faceless Procedure: Delhi HC
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Charter Hire Charges: Royalty or Section 44BB Income? Mumbai Tribunal Orders DRP to Reconsider
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No notice should be issued under Section 148A(b) in absence of undeclared/unexplained income
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Income Tax
CBDT Circular on DIN Invoked – Kerala HC Directs AO to Decide in Reassessment
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Income Tax
Delhi ITAT Quashes Reopening – Two Different Reasons & Post-Facto Approval Fatal
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Reassessment Confirmed, Rs. 2.01 Crore Capital Gain Addition Sent for Fresh Valuation
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Income Tax
