#Section 148
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5,410 articlesIncome Tax
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Non-granting of personal hearing even after specific request by assessee not justified
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Interest received from co-operative bank deductible u/s. 80P: ITAT Ahmedabad
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Absence of Faceless Assessment Invalidates Section 148 notice: P&H HC
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Addition set aside as active involvement in price manipulation of scrip not demonstrated
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No further addition if no addition on the grounds for re-opening of assessment
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Recourse u/s. 147 not prohibited if conditions of reopening u/s. 153C not satisfied
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Alleged accommodation entries not entered by assessee hence revenue’s appeal dismissed
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ITAT Ahmedabad Partially Upholds Unexplained Investment Addition
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Section 148 Notices Invalid Due to Non-Compliance with Faceless Assessment Procedure
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Calcutta HC Stays Section 148 Notice in Anup Kumar Case
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Calcutta HC Stays Section 148 Notice till disposal of writ petition
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Reassessment order quashed as mandatory requirement of notice u/s. 143(2) not complied
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Reassessment quashed as reasons supplied to assessee & to higher forum were not same
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