#Section 148
Log in to FollowEvery article filed under the “Section 148” tag — analysis, news and updates.
5,409 articlesIncome Tax
Income Tax
Reassessment Beyond 3 Years Invalid if Escapement Below ₹50 Lakh: ITAT Ahmedabad
Income Tax
Income Tax
Share Value Difference on Exchange for NPO Interest Not Taxable as Perquisite
Income Tax
Income Tax
ITAT Quashes Reassessment Notices Over Improper Sanction Post-Finance Act, 2021
Income Tax
Income Tax
Section 148 Notice Issued After 31.03.2022 Held Invalid: ITAT Visakhapatnam
Income Tax
Income Tax
Change of opinion cannot be basis for reassessment proceedings u/s. 148: Madras HC
Income Tax
Income Tax
Reassessment notice issued by non-jurisdictional AO is bad-in-law
Income Tax
Income Tax
Division Bench Allows Income Tax Appeal Despite Delay; Limitation Not a Bar
Corporate Law
Corporate Law
Notice for reassessment u/s. 148 issued beyond surviving time limit is time-barred: Gujarat HC
Income Tax
Income Tax
Reopening Quashed: AO Relied on Investigation Wing Without Applying Mind
Income Tax
Income Tax
Mere change of opinion: Bombay HC Quashes Tax Section 148 Reopening notice
Income Tax
Income Tax
Reassessment u/s. 148 quashed as initiated inspite of full and true material disclosure: Bombay HC
Income Tax
Income Tax
LTCG addition in hands of firm set aside as property belonged to partner & not firm
Income Tax
Income Tax
ITAT Quashes Reassessment as AO Lacked Jurisdiction over assessee’s case
Income Tax
Income Tax
