#Section 148
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ITAT Quashes Assessment as AO Failed to Issue Section 148 Notice to All Legal Heirs After Individual’s Death
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Identity, Creditworthiness & Transaction Genuineness Proven: Section 68 Addition deleted
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Non-finalized Documents found on third-party premises without independent corroboration cannot justify additions
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Assessment order passed in the name of a deceased individual is invalid: ITAT Jaipur
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Honesty of assessee cannot attract penalty under Section 271(1)(c)
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Section 148A(b) & 148 notices invalid without approval from designated authorities
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Reassessment Notice Under Section 148 Invalid If Issued After Four Years
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Section 154(1A): AO cannot rectify any matter already decided in Appeal proceeding
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Improper service of Section 148 notice renders assessment order invalid
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New Section 148 SCN Needed for issues not previously raised: Madras HC
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AO correctly assumed Section 147 jurisdiction if lack of full & true disclosure: Delhi HC
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ITAT deletes addition of Cash Deposit against Opening Balance during demonetization
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When Material from a Search Triggers Reassessment: Section 153C, Not 148, Applies
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