#Section 148
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5,407 articlesCA, CS, CMA
CA, CS, CMA
Income tax Reassessment: An Analysis of Amendments by Finance Act, 2024
Income Tax
Income Tax
No Reassessment Without Prior Approval U/S 151(ii) for Cases Over ₹50 Lakh Beyond 3 Years:
Income Tax
Income Tax
Reassessment Notice u/s 148 Quashed Due to Issuance Beyond Limitation Period
Income Tax
Income Tax
Seized Documents Receipt Date by AO Determines Limitation for Section 153C Notice
Income Tax
Income Tax
Section 148 Reassessment Beyond Section 149 Time Limit is Unsustainable: Madras HC
Income Tax
Income Tax
Reopening of assessment u/s. 148 on mere change of opinion is invalid: ITAT Chennai
Income Tax
Income Tax
Transaction Genuine under section 68 if Loan Repaid with Interest: ITAT Delhi
Income Tax
Income Tax
Reassessment u/s 148 Quashed for Change of Opinion: Tripura HC
Income Tax
Income Tax
No Section 69A Addition for Third-Party Pen Drive Data Without Confronting Taxpayer
Income Tax
Income Tax
Section 148 Notice to Non-Existent Amalgamated Company Is Void: ITAT Mumbai
Income Tax
Income Tax
Reassessment Quashed: No Addition on Original Ground – ITAT Mumbai
Income Tax
Income Tax
Madras HC Quashes Reassessment for Improper Sanction
Income Tax
Income Tax
Appeal Dismissal Under Section 249(4)(b) Invalid as No Advance Tax Liability Arises Without Income Admission
Income Tax
Income Tax
