#Section 148
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5,408 articlesIncome Tax

Income Tax
Addition u/s. 68 quashed as cash deposits already included in turnover declared in return
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Reassessment notice u/s. 148 under TOLA quashed as time-barred: Gujarat HC
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P&H HC Quashes time-barred Reassessment Notices for AY 2015-16
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Rajasthan HC directs AO to follow SC’s Rajeev Bansal ruling on time-barred AY 2015-16 tax notices
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Income Tax
Till March 2013 section 68 not require explanation of source of credit: ITAT Mumbai
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Addition on protective basis deleted as bank account fraudulently opened in assessee’s name
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HP High Court grants interim stay on Reassessment Over Jurisdiction issue
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Gujarat HC Quashes Section 148 Notices for AY 2015-16 as Time-Barred, Cites SC Precedents
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Time Barred Section 148 Notice: ITAT Mumbai Quashes Reassessment
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Income Tax
Section 148 notice time-barred: ITAT Mumbai Quashes Reassessment
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ITAT Raipur Annuls Reassessment for Time-Barred Section 148 Notices
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ITAT Raipur Quashes Reassessment Due to Time-Barred Notice
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SC: ACIT vs Amit Jain Aligns with Rajeev Bansal Ruling
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