#Section 148
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Refund of money from earlier advances cannot be added under Section 68
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Reassessment u/s. 148 based on suspicion without cogent material is bad-in-law
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Reassessment was valid where audit objections could qualify as “Information” u/s 148A
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Notice u/s. 148A(d) issued beyond time prescribed u/s. 149(1)(a) is untenable-in-law
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Reassessment – Rajeev Bansal’s case Impact Analysis – Approving Authority
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ITAT Quashes Assessment Without Fresh notice u/s 148
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Reassessment u/s. 148 quashed as merely based on change of opinion: Madras HC
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Will Consultant Be at Fault for Assisting Taxpayer in Claiming Fake Deductions?
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HP HC Stays Section 148 Proceedings Pending Supreme Court Decision
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ITAT Deletes Addition for Mutual Fund Investment Made Under Wrong PAN
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Circular transaction cannot be treated as bogus purchases u/s. 68: ITAT Rajkot
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Non-participation in appellate proceeding due to judicial custody is genuine reason
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Schedule Tribe Member’s Income Not Exempt if Source Outside Specified Area
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