#Section 148
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5,409 articlesIncome Tax
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Ex-parte order unjustified as revenue failed to carry out primary duty post non-service of notice
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Reopening of assessment based on mistaken factual premise is unsustainable
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Reopening of assessment unsustainable as prerequisite for reopening beyond four years not fulfilled
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Section 148 notice- AO not considered objections & treated it under section 148A(b) – HC remands matter back to AO
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SC on clarification filed by Revenue in matter of Abhisar Buildwell P Ltd
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No penalty on income voluntarily declared in ROI after receipt of section 148 notice
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AO cannot reopen the assessment based on very same material & take another view
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ITAT directs CIT(A) to examine if mandatory notice u/s 143(2) was issued by AO before issue of reassessment order
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HC quashed reassessment order as approval was not from specified authority
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Reassessment triggered on a change of opinion as to calculation of tax payable is invalid
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AO to provide reasons to disbelieve bank statements for reopening of assessment
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Section 234A interest in case of return filed U/s. 148 leviable from date of Section 148 notice
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Disallowance of short term capital loss merely based on information from investigation wing is unsustainable
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