#Section 148
Log in to FollowEvery article filed under the “Section 148” tag — analysis, news and updates.
5,411 articlesIncome Tax
Income Tax
Scope, Limitations & Process of Issuance of Section 148 Notice under Income‑tax Act, 1961
Income Tax
Income Tax
Consolidated approval u/s. 153D granting in mechanical manner is void-ab-initio
Income Tax
Income Tax
Revision proceedings u/s. 263 set aside as AO already made proper enquiry and examination
Income Tax
Income Tax
Merger Does Not Bar Income Tax Reassessment Notice: MP HC
Income Tax
Income Tax
Assessee’s Request for Hearing Extends Time u/s 148A -Patna HC Upholds Notice u/s 148
Income Tax
Income Tax
Granting of mechanical approval u/s. 153D without application of mind is illegal
Income Tax
Income Tax
Madras HC Nixes Reassessment: Change of Opinion Cannot Justify Reopening
Income Tax
Income Tax
AO’s Plausible View Cannot Be Replaced by PCIT’s Suspicion – ITAT Quashes Revision
Income Tax
Income Tax
Substance Over Suspicion – Borrowed Satisfaction on Client Code Modification Not Valid – ITAT Jaipur Quashes 147
Income Tax
Income Tax
Assessment on Struck-Off Company Void; Unsigned Order Non-Est in Law
Income Tax
Income Tax
Reassessment Assessment Without Section 143(2) Notice is Invalid: ITAT Raipur
Income Tax
Income Tax
ITAT Jaipur Quashes Reassessment as Notice u/s 148A(d) Issued Beyond Limitation
Income Tax
Income Tax
ITAT Jaipur Deletes ₹6.26 Cr. Addition u/s 68 on Sub-Contract Receipts – Double Taxation Avoided
Income Tax
Income Tax
