#Section 148
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Unregistered will not deemed fabricated, acceptable as registration is not mandatory: ITAT Chennai
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Issuance of notice by Jurisdictional Officer invalid in view of provisions of section 151A: Himachal Pradesh HC
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Bombay HC Quashes Section 148 Notices Issued to Deceased, Directs Fresh Notice to Widow
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Notice issued u/s. 148A(b) in the name of deceased person untenable: Delhi HC
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Reassessment Invalid Due to Six-Day Notice Period Under Section 148A(b) Instead of Required 7 Days
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Reassessment Under Section 148 Unsustainable Due to Notice Issued to Deceased: Delhi HC
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Delhi HC Quashes Section 148 Notices Due to Approval by Incompetent Authority under Taxation & Relaxation Law
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Non-Furnishing of Section 151 Approval Reasons Fatal to Reopening: SC
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Bombay High Court Quashes Notice and Order Under Section 148A(d)
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Interest u/s. 234B and 234C leviable as depositing advance tax has nothing to do with seizure of books
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Cess fees is taxable as income derived from property held under trust: ITAT Delhi
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Reassessment was quashed on cash deposits due to AO’s vague reasoning and non-application of mind
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133-day non-deliberate delay condoned as substantial justice prioritized over technicality: ITAT Bangalore
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