#Section 148
Log in to FollowEvery article filed under the “Section 148” tag — analysis, news and updates.
5,412 articlesIncome Tax
Income Tax
Reopening u/s 148 fails as was based on material which no longer exists as being legally incorrect
Income Tax
Income Tax
Claim already accepted during regular assessment cannot be reassessed u/s 148 without new tangible material
Income Tax
Income Tax
Reassessment u/s. 147 without new tangible material is unsustainable
Income Tax
Income Tax
Order framed u/s 153C without incriminating material found during search is unsustainable
Income Tax
Income Tax
Reassessment On Suspicion For Making Further Inquiry Unsustainable
Income Tax
Income Tax
Reassessment based on change of opinion without any tangible new information unsustainable
Income Tax
Income Tax
Initiation of proceedings u/s 147 based on typographical error unsustainable
Income Tax
Income Tax
Invocation of revisionary jurisdiction u/s. 263 unjustified when AO took plausible view
Income Tax
Income Tax
Kerala HC Quashes Section 148A Notice/order passed Without Opportunity for Hearing
Income Tax
Income Tax
Section 45(3) applies to capital asset transferred to firm by way of capital contribution
Income Tax
Income Tax
Matter restored as ex-parte addition made towards unexplained investment
Income Tax
Income Tax
ITAT directs Reconsideration of Case by CIT(A) due to Lack of Communication
Income Tax
Income Tax
Reassessment without jurisdiction if grounds on which reassessment notice was issued were not found to exist
Income Tax
Income Tax
