#Section 148
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5,409 articlesIncome Tax

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No incidence of tax invokable without transfer: Delhi HC
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Action u/s. 147 not justified when material found during search of another person is sole basis for reopening
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Penalty Under 271(1)(c) Fails as Reopening Found Invalid: Madras HC
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Madras HC Sets Aside Reopening Beyond 4 Years Based on Disclosed Facts
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DVO reference U/s 142A made before initiation of reassessment is invalid
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Non-service of notice u/s. 142(1) as per valid mode of transmission is bad-in-law
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LTCG Claim in NYSSA Stock Is Bogus, Calcutta HC Upholds ₹9.16 Lakh Addition
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AO Cannot Reopen Assessment Beyond Grounds Mentioned in Section 148A(b) Notice
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Kerala HC Quashes Income Tax Reassessment Notice Issued on Cancelled PAN
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Notices issued without compliance with Non-Faceless assessment procedure was invalid
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Faceless Assessment & Section 148: Jurisdictional Challenges & Recent Judgments
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Reassessment Proceedings Stayed by HP HC Citing Pending SC Judgment
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Receipt of payment cannot be qualified as FTS merely because service require technical expertise
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Income Tax
