#Section 148
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5,412 articlesIncome Tax
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Rajasthan HC Orders 20% Deposit for Stay in Reassessment Case
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Search Incriminating Material Requires Proceedings Under Section 153C, Not 147/148
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Retrospective Amendment Doesn’t Justify Reassessment Beyond Four Years
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No valid assessment or reassessment can be made in name of deceased: ITAT Mumbai
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Issue of reopening notice u/s. 148 by ACIT-Jaipur illegal as jurisdiction lies with ITO-Delhi
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Reopening of assessment based on borrowed satisfaction not sustainable: Gujarat HC
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Reopening assessment without controverting explanation of assessee is bad-in-law: ITAT Kolkata
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Gujarat HC quashed Section 148 notice for failure to address objections
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Assessee accountable for transactions by its power of attorney holder: Rajasthan HC
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AO Cannot Add New Income if Reassessment not includes Originally Alleged Escaped Income
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Reopening u/s. 147 based on communication without independent application of mind is invalid
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Dismissal of appeal merely on account of non-prosecution not justified: ITAT Raipur
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Order Passed U/S 148 Overlooking Apparent Error Not Sustainable: Delhi HC
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