#Section 148
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5,409 articlesIncome Tax

Income Tax
Service of Notice on Old Email Address: ITAT Delhi Voids Reassessment Order
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Vague Grounds of Accommodation Entries: ITAT Quashes Tax Reassessment
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Delhi HC Quashes Reassessment Notices Over Old Surveys, Lack of Year-Specific Facts
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Delhi HC Sets Aside Tax Reassessment Over Insufficient Year-Specific Evidence
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Reopening u/s. 147 quashed as based on vague reasons and non-application of mind
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Notice u/s. 148 issued beyond time period specified u/s. 149(1) is invalid: Bombay HC
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ITAT Quashes Reopening as Income Below ₹50 Lakh, Notice Beyond 3-Year Limit
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Madras HC Sets Aside Assessment Order; Grants Taxpayer Opportunity to File Reply with New Evidence
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Income Tax
SC Quashes AY 15-16 Income Tax Reassessment Notices Post 1st April 2021
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Reopening u/s. 148 merely on the basis of change of opinion is bad-in-law
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Section 69A Addition Based on Unverified Third-Party Statement Deleted
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Section 148 notice not served: ITAT Restores Bar Council Case to NFAC
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Addition u/s. 68 without considering revised gross receipts not sustainable
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