#Section 148
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5,410 articlesIncome Tax
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Bombay HC Quashes Reassessment Order against Wife as Husband Bought Property
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Assessee’s Accountant Left Job: ITAT Remanded Case to Assessing Officer
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Reopening u/s. 148 based on grossly erroneous factual foundation is untenable-in-law: Madras HC
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Change of Opinion Not Allowed, Section 54 Deduction to HUF for Property Purchase in Individual’s Name
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Section 148A(b) not mandate service of notice through e-mail: Delhi High Court
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Old age & illiteracy are important factors: HC waives Section 234A Interest
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ITAT slams AO & CIT(A) for Unwarranted litigation, incompetence & casual approach
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Section 68 addition invalid if creditworthiness proven: ITAT Delhi
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PCIT Cannot invoke Section 263 jurisdiction Solely Based on Disagreement with AO’s Plausible View
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Shyam Sunder Khandelwal Vs ACIT: Interplay between Sections 147/148 & 153C
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No reassessment for Client code modification on failure to prove malafide purpose of shifting profit
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Failure to Record Satisfaction Renders Section 148 Notice Void & Assessment Order Void-ab-initio
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Section 148 Notice cannot be issued to Partner for Transactions Among Partnership Firms
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